Dividend Declaration

Smith & Nephew Plc
21 April 2008

21 April 2008


ANNOUNCEMENT FOR IMMEDIATE RELEASE


SMITH & NEPHEW PLC


STERLING AMOUNT OF DIVIDEND

As announced on 7th February 2008, a second interim dividend of 7.38 US cents
per share will be paid on 9 May 2008 to shareholders on the Register at the
close of business on 18 April 2008. Those shareholders whose address on the
Register is in the UK, and those who have validly elected to receive sterling
dividends, will receive a dividend of 3.70 pence per share.

PR Chambers

Company Secretary


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