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


                               September 21, 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: September 21, 2006
                                                  By:   /s/ Paul Chambers
                                                        -----------------
                                                 Paul Chambers
                                                 Company Secretary






Timing of Smith & Nephew Third Quarter Results


21 September 2006

Smith & Nephew plc will be announcing its results for the third quarter ending
30 September 2006 on Thursday 2 November 2006 at 11.00am GMT/6.00am Eastern.
This will be followed by a conference call with financial analysts at 12.00pm
GMT/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 (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 is
a global leader in arthroscopy and advanced wound management and is one of the
leading 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 over $2.6 billion.


Enquiries:

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

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

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