Listing on NYSE-Amendment

SMITH & NEPHEW PLC
7 October 1999


The following alteration should be made to the 
SMITH & NEPHEW PLC - RE LISTING ON NEW YORK STOCK EXCHANGE
announcement released on 7 October 1999 at 09:44 am under RNS No 6764b.

The first paragraph was omitted.

The full corrected version is shown below.


       SMITH & NEPHEW SET DATE FOR NEW YORK STOCK EXCHANGE LISTING

Smith & Nephew plc, a leading medical device company, today announced plans to
list its ordinary shares on the New York Stock Exchange on 16 November 1999.
Shares of Smith & Nephew will be traded in the form of American Depository
Receipts (ADR's). No new Smith & Nephew shares will be issued in connection with
the listing.  The ADR's will be traded under the ticker symbol 'SNN'.

Commenting on the forthcoming NYSE listing, Chris O'Donnell, Chief Executive,
said 'Smith & Nephew is a global leader in its medical device markets.  Our
listing will increase Smith & Nephew's visibility in the US healthcare market
and enable the company to capitalise on the growing interest there in both
healthcare technology and international securities.  We want to make sure that
US investors and our employees have the opportunity to participate in Smith &
Nephew's success.

During this week the Company is briefing US analysts ahead of this announcement.