Schwartz (2004) has rightly pointed out that in previous occasions, companies establish a marketing plan on the basis of its allocated budget but now companies decide marketing plan on the basis of its strategic objectives. Schwartz (2004) has also pointed out that modern marketers are emphasizing more on customer satisfaction and customizing the product offering as part of a marketing plan. Sheth and Sisodia (2006) have also pointed out that changing pattern of marketing planning includes the marketer’s willingness to incorporate psychological, economic and informational shift of customers as an integrated element of market planning. Pret A Manger (2013b) has reported that it earns annual revenue of 380 million pounds from its global business operation, and the company has reported that it has sufficient liquid asset to finance its strategic decisions. For example, recently Pret A Manger had struck a deal with by investing more than 1 million pounds with Vitrue which is a social media management platform in order to target local youngsters who frequently use social networking sites (NMA Staff, 2012). Digital marketing strategy of the company has also helped them to achieve $280,000 increased in store operational revenue. Such examples are showing that Pret A Manger has sufficient capabilities in order to implement a new marketing plan which can be recalibrated in accordance with the customer demand. “Examine the marketing environment and analyze the internal factors and external factors (such as PEST) assessing the strengths/weaknesses and opportunities/threats in order to conduct a marketing audit” Ans.1b- As the UK is the major business interest for Pret A Manger hence the researcher has decided to conduct a strategic audit of the coffee business of the company in context to the UK business environment. Let’s try to shed light the coffee industry of UK in order to understand why companies including both restaurants like Starbucks, Pret A Manger, etc and retail sellers like Nestle and Green Mountain, etc are changing their marketing plan to cater to the demand of Britons. Market Value Market Value Forecast Market Volume Market Volume Forecast Market Share More than $2,500 million with a growth rate of 4.8%. The sales volume coffee selling through retail channels and franchisee based restaurants will touch $3,000 million within the next three years. 140.7 million kg with a growth rate of 0.7%. The market volume will touch 150 million kg mark within the next couple of years. Tata Global Beverages Limited and Starbucks are the market leader with a consolidated market share of more than 29%. (Marketline, 2012a) It is evident from the above statistics that there is ample opportunity exist for Pret A Manger in order to penetrate more in UK coffee industry but they need to create a sustainable marketing plan to achieve a niche position. Now, the researcher will try to understand the business environment for Pret A Manger by considering both internal and external factors. PEST will be used to external environment analysis and Porter Five force will use for internal market audit.It is evident from the above analysis that there is plenty of opportunities exists for Pret A Manger to expand its business portfolio in the UK but the company needs to understand its internal business factors in terms of SWOT analysis in order to prepare a formidable marketing plan.