<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0000845982</cik>
        <entityName>SMITH &amp; NEPHEW PLC</entityName>
        <fileNumber>001-14978</fileNumber>
        <address>
            <street1>Building 5, Croxley Park, Hatters Lane</street1>
            <city>Watford</city>
            <stateOrCountryCode></stateOrCountryCode>
            <stateOrCountry></stateOrCountry>
            <zipCode></zipCode>
        </address>
        <telephoneNumber>+44 1923 477 100</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>5.150% Notes due 2027</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(1)</ruleProvision>

    <signatureData>
        <signatureName>Anthony Sozzi</signatureName>
        <signatureTitle>Analyst, Market Watch</signatureTitle>
        <signatureDate>2026-10-05</signatureDate>
    </signatureData>
</notificationOfRemoval>
