-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 U8a1ypidwRXxhuj4P0+Yc64irCS29D2HdMAV2Kn5pTW9DHzTVU4r85QZu2LcLn1e
 KwCAFOPGGBastECisYevlQ==

<SEC-DOCUMENT>0001225208-10-018360.txt : 20100804
<SEC-HEADER>0001225208-10-018360.hdr.sgml : 20100804
<ACCEPTANCE-DATETIME>20100804160738
ACCESSION NUMBER:		0001225208-10-018360
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100804
FILED AS OF DATE:		20100804
DATE AS OF CHANGE:		20100804

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Dockendorff Charles J
		CENTRAL INDEX KEY:			0001400563

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33259
		FILM NUMBER:		10991104

	MAIL ADDRESS:	
		STREET 1:		COVIDIEN LTD.
		STREET 2:		15 HAMPSHIRE STREET
		CITY:			MANSFIELD
		STATE:			MA
		ZIP:			02048

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Covidien plc
		CENTRAL INDEX KEY:			0001385187
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				980624794
		FISCAL YEAR END:			0924

	BUSINESS ADDRESS:	
		STREET 1:		CHERRYWOOD BUSINESS PARK
		STREET 2:		BLOCK G, FIRST FLOOR
		CITY:			LOUGHLINSTOWN
		STATE:			L2
		ZIP:			DUBLIN 18
		BUSINESS PHONE:		353 1 439-3000

	MAIL ADDRESS:	
		STREET 1:		CHERRYWOOD BUSINESS PARK
		STREET 2:		BLOCK G, FIRST FLOOR
		CITY:			LOUGHLINSTOWN
		STATE:			L2
		ZIP:			DUBLIN 18

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Covidien Ltd.
		DATE OF NAME CHANGE:	20070321

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tyco Healthcare Ltd.
		DATE OF NAME CHANGE:	20070104
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-08-04</periodOfReport>

    <issuer>
        <issuerCik>0001385187</issuerCik>
        <issuerName>Covidien plc</issuerName>
        <issuerTradingSymbol>COV</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001400563</rptOwnerCik>
            <rptOwnerName>Dockendorff Charles J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O COVIDIEN</rptOwnerStreet1>
            <rptOwnerStreet2>15 HAMPSHIRE STREET</rptOwnerStreet2>
            <rptOwnerCity>MANSFIELD</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02048</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>EVP &amp; Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <transactionDate>
                <value>2010-08-04</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>37.2387</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>98339</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The price reported is a weighted average price.  Shares were sold in multiple transactions at prices ranging from $37.2375 and $37.2400.  The Reporting Person will provide, upon request by the Commission staff, the Issuer, or a securityholder of the Issuer, full information regarding the number of shares sold at each separate price.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: John W. Kapples, Attorney in Fact</signatureName>
        <signatureDate>2010-08-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----