BATUS BID IS ACCEPTED BY FIELD
Marshall Field & Company said yesterday that it would accept a $310 million takeover offer from Batus Inc., a major retailer owned by B.A.T. Industries of London. Four years ago, the Chicago-based retailer rejected a much more generous offer from Carter Hawley Hale Stores Inc. The decision by Marshall Field's board to accept the Batus offer reflects the retailer's opposition to a rival bid from a group headed by Carl C. Icahn, the New York financier and arbitrageur. Mr. Icahn, whose group has accumulated 29.3 percent of Field's stock since January, said late yesterday that he was irate over the Batus offer. ''We are considering litigation against Field,'' he said in a telephone interview. ''They are disregarding the rights of shareholders and really dissuading other buyers from making an offer for the Field's stock.''