FORM 6-K

                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                       Report of Foreign Private Issuer

                       Pursuant to Rule 13a-16 or 15d-16
                       of the Securities Exchange Act of
                                     1934


                                 April 15, 2008

                       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
1934.]

               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.





                                  SIGNATURES

     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
                                                 (Registrant)


Date: April 15, 2008
                                                  By:   /s/ Paul Chambers
                                                        -----------------
                                                 Paul Chambers
                                                 Company Secretary



Timing of Smith & Nephew first quarter results

15 April 2008

Smith & Nephew plc (LSE: SN, NYSE: SNN), the global medical technology business,
will be  announcing  its results for the first  quarter  ending 29 March 2008 on
Thursday  1 May 2008 at 11am  BST/6.00am  Eastern.  This will be  followed  by a
conference call with financial analysts at 12 noon BST/7.00am Eastern, which can
be heard live via webcast on the Smith & Nephew website at  www.smith-nephew.com
and available on the site archive shortly afterwards.

About Us

Smith  &  Nephew  is a  global  medical  technology  business,  specialising  in
Orthopaedic Reconstruction, Orthopaedic Trauma and Clinical Therapies, Endoscopy
and Advanced  Wound  Management  products.  Smith & Nephew is a global leader in
arthroscopy  and  advanced  wound  management  and is one of the leading  global
orthopaedics companies.

Smith & Nephew is  dedicated  to helping  improve  people's  lives.  The Company
prides  itself  on the  strength  of its  relationships  with its  surgeons  and
professional  healthcare  customers,  with whom its name is synonymous with high
standards  of  performance,  innovation  and trust.  The Company  operates in 32
countries around the world. Annual sales in 2007 were $3.4 billion.


Enquiries:


Investors/Analysts

Julie Allen                                            Tel: +44 (0)20 7401 7646
Corporate Affairs Co-ordinator
Smith & Nephew plc

Media
Jon Coles                                              Tel: +44 (0) 20 7404 5959
Brunswick - London

Cindy Leggett-Flynn                                    Tel: +1 (212) 333 3810
Brunswick - New York