They were arrested early on Thursday morning on suspicion of blackmail, money laundering, offences linked to the Computer Misuse Act and participating in the activities of an organised crime group, the NCA said.
All four were arrested from their home addresses and remain in custody.
Archie Norman, M&S chair, said this week that the retailer might not be fully back online until September or October.
Paul Foster, head of the NCA’s National Cyber Crime Unit, said: “Since these attacks took place, specialist NCA cybercrime investigators have been working at pace and the investigation remains one of the agency’s highest priorities.
Hackers entered M&S’s systems on April 17, and the company detected them two days later.
Customers faced empty shelves for a number of weeks.
This is a breaking news story and will be updated.
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