M and S Pink Leather Upper refers to a product likely offered by Marks and Spencer, a renowned British multinational retailer. This particular item appears to be a type of footwear or accessory featuring a pink-colored leather upper. 

The description might entail details about the quality of the leather, perhaps its softness or durability, the shade of pink (whether it's a vibrant or pastel hue), and any distinctive design elements or embellishments present on the product. It could be part of a shoe, sandal, boot, or even a handbag, showcasing the elegance and style typical of M and S products. 

Pink leather offers a blend of sophistication and trendiness, appealing to those who appreciate fashionable yet classic accessories. The M and S Pink Leather Upper could embody comfort, style, and quality, catering to individuals seeking both functionality and fashion-forward aesthetics in their accessories or footwear.