WASHINGTON, D.C. 20549

                       Report of Foreign Private Issuer

                       Pursuant to Rule 13a-16 or 15d-16
                       of the Securities Exchange Act of

                               April 07, 2006

                       Commission File Number 001-14978

                              SMITH & NEPHEW plc
                              (Registrant's name)

                                15 Adam Street
                           London, England WC2N 6LA
             (Address of registrant's principal executive offices)

     [Indicate by check mark whether the registrant files or will file annual
reports under cover Form 20-F or Form 40-F.]

               Form 20-F  X                   Form 40-F
                         ---                            ---

     [Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(1).]

               Yes                            No  X
                   ---                           ---

     [Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(7).]

               Yes                            No  X
                   ---                           ---

     [Indicate by check mark whether by furnishing the information contained
in this Form, the registrant is also thereby furnishing information to the
Commission pursuant to Rule 12g3-2 (b) under the Securities Exchange Act of

               Yes                            No  X
                   ---                           ---

     If "Yes" is marked, indicate below the file number assigned to the
registrant in connection with Rule 12g3-2 (b) : 82- n/a.


     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                                 Smith & Nephew plc

Date: April 07, 2006
                                                  By:   /s/ Paul Chambers
                                                 Paul Chambers
                                                 Company Secretary

Timing of Smith & Nephew First Quarter Results

7 April 2006

Smith & Nephew plc will be announcing its results for the first quarter ending 1
April 2006 on Thursday 27 April 2006 at 11am BST/6am Eastern.  This will be
followed by a conference call with financial analysts at 12.30pm BST/7.30am
Eastern, which can be heard live via webcast on the Smith & Nephew website at

About Us

Smith & Nephew (LSE: SN, NYSE:SNN) is one of the world's leading medical devices
companies, specialising in Orthopaedic Reconstruction, Orthopaedic Trauma and
Clinical Therapies, Endoscopy and Advanced Wound Management.  Smith & Nephew
ranks as the global leader in arthroscopy and advanced wound management and is
the fastest growing full-line orthopaedics company 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
healthcare professional customers, with whom its name is synonymous with the
highest standards of performance, innovation and trust.  The company has over
8,500 employees and operates in 33 countries around the world, generating sales
of over $2.6 billion.


Smith & Nephew UK

Julie Allen                                          Tel: +44 (0)20 7401 7646
Investor Relations Co-ordinator

Financial Dynamics UK
David Yates/Ben Atwell                               Tel: +44 (0)20 7831 3113

Financial Dynamics US
Jonathan Birt                                            Tel: +1 212 850 5634