The ad, produced by Rainey Kelly Campbell Roalfe/Y&R, is the first in a series which will involve different celebrities providing the voiceovers.
Jason replaces Ballykissangel actress Dervia Kirwan, whose sultry commentaries led to the campaign being dubbed "food porn".
Steve Sharp, executive director of marketing at Marks & Spencer, said: "The first ad highlights our new Italian range which perfectly illustrates the lengths M&S goes to offer quality, provenance and innovations behind all our food at outstanding value."
The former star of Only Fools and Horses describes the top quality ingredients he is using for a risotto of restaurant standards, only to reveal it is an M&S prepared meal.
M&S said the well-loved actor was chosen for his universal appeal with the British public.
Food
David Jason ad for Marks & Spencer released
LONDON - Marks & Spencer has released its new ad with actor David Jason providing the voiceover.