The work will appear in forecourts around the re-opening of BP sites with the newly incorporated M&S Simply Food offer.
It will also be used in local press campaigns and leaflet drops to promote the partnership.
The creative uses images of popular products from BP's existing convenience store offers, such as Hula Hoops, with examples of the M&S range, including sushi rolls, that customers will now be able to find within the same store.
The work visually taps into the key products offered by each brand, a bottle of champagne changes into a bottle of Coke and a sandwich wrap switches to a rolled up newspaper.
The launch work will be used to support the roll out of new BP/M&S Simply Food sites through most of 2008.
Karen Pemberton, UK marketing communications manager at BP, said: "It was really important to show customers they could still get all their old favourites alongside the new additions of M&S products. The creative definitely gets that message across and clearly communicates this unique customer proposition."
Robert Harwood-Matthews, CEO at TBWA\Manchester, said: "The creative communicates what the partnership offers, whilst ensuring that both brands remain strong and complementary."
BP and M&S started an initial trial in October 2005 at Hammersmith Flyover and Milton in Dumbarton before extending it to 11 sites during 2006.
Another 40 sites are due for conversion this year, taking the number of M&S sites across the network to 115 by the end of 2008.