Notice of Results

TIMING OF SMITH & NEPHEW THIRD QUARTER RESULTS

11 October 2004

Smith & Nephew plc will be announcing its results for the third quarter ending
2 October 2004 on Thursday 4 November 2004 at 12 noon GMT/7am Eastern.  This
will be followed by a conference call with financial analysts at 1.30pm GMT/
8.30am Eastern, which can be heard live via webcast on the Smith & Nephew
website at www.smith-nephew.com. 

About Us

Smith & Nephew (LSE: SN.L; NYSE: SNN) is one of the world's leading medical
device companies, specialising in Orthopaedics, Endoscopy and Advanced Wound
Management products.  Smith & Nephew ranks as the global leader in arthroscopy
and advanced wound management and is one of the fastest growing orthopaedics
companies in the world.

Smith & Nephew is dedicated to helping improve people's lives.  The company
prides itself on the strength of its relationships with its surgeon and
professional healthcare customers, with whom its name is synonymous with the
high standards of performance, innovation and trust.  The company has over
7,000 employees and operates in 32 countries around the world, generating sales
of nearly £1.2 billion.

Enquiries:

Smith & Nephew UK                                   
                                                    
Peter Nind                  Tel: [phone]
                                                    
Corporate Affairs Manager                           
                                                    
Smith & Nephew US                                   
                                                    
Angie Craig                     Tel: [phone]
                                                    
VP Investor/Media Relations                         
                                                    
Financial Dynamics UK                               
                                                    
David Yates/Deborah Scott   Tel: [phone]
                                                    
Financial Dynamics US                               
                                                    
Jonathan Birt                   Tel: [phone]