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


                                  June 23, 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
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: June 23, 2006
                                                  By:   /s/ Paul Chambers
                                                        -----------------
                                                 Paul Chambers
                                                 Company Secretary




Timing of Smith & Nephew Second Quarter
and Interim Results


23 June 2006

Smith & Nephew plc will be announcing its second quarter and Interim results
ending 1 July 2006 on Thursday 27 July 2006 at 11am BST/6am Eastern.  This will
be followed by a presentation for financial analysts at 12 noon BST/7am Eastern,
which can be seen 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 (LSE: SN.L; NYSE: SNN) is one of the world's leading medical
device companies, specialising in Orthopaedic Reconstruction, Orthopaedic Trauma
and Clinical Therapies, Endoscopy and Advanced Wound Management.  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 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 $2.6 billion.


Enquiries:

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

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

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