WASHINGTON, D.C. 20549

                       Report of Foreign Private Issuer

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

                               April 11, 2007

                       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 11, 2007
                                                  By:   /s/ Paul Chambers
                                                 Paul Chambers
                                                 Company Secretary

Timing of Smith & Nephew First Quarter Results

11 April 2007

Smith & Nephew plc will be announcing  its results for the first quarter  ending
31 March 2007 on Thursday 3 May 2007 at 11am BST/6am Eastern. A presentation for
financial  analysts  will be held at 11.45am  BST/6.45am  Eastern,  which can be
heard live via webcast on the Smith & Nephew website at and
available on the site archive shortly afterwards.

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
8,800 employees and operates in 31 countries around the world,  generating sales
of $2.8 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