Exhibit 8

SMITH & NEPHEW plc

Principal Subsidiary Undertakings

Company	Country of Incorporation
TP Limited	Scotland
—  Smith & Nephew Trading Group Limited	England
—  T.J. Smith & Nephew Limited	England
—  Smith & Nephew FZE	United Arab Emirates
Smith & Nephew (Overseas) Limited	England
—  Smith & Nephew S.A.	Spain
—  Smith & Nephew (Malaysia) Sdn Bhd	Malaysia
—  Smith & Nephew Healthcare Sdn Bhd	Malaysia
—  Smith & Nephew Holdings Inc.	USA
—  Smith & Nephew Inc.	Puerto Rico
—  Smith & Nephew Inc.	USA
—  Smith & Nephew S.A. de CV	Mexico
—  Smith & Nephew GmbH	Austria
—  Smith & Nephew SA-NV	Belgium
—  Smith & Nephew A/S	Denmark
—  Smith & Nephew OY	Finland
—  Smith & Nephew France SAS	France
—  Smith & Nephew SAS	France
—  Smith & Nephew Deutschland (Holdings) GmbH	Germany
—  Smith & Nephew GmbH	Germany
—  Smith & Nephew Orthopaedics GmbH	Germany
—  Smith & Nephew Limited	Ireland
—  Smith & Nephew Srl	Italy
—  Smith & Nephew (Europe) BV	Netherlands
—  Smith & Nephew BV	Netherlands
—  Smith & Nephew International S.A.	Luxembourg
—  Smith and Nephew KK	Japan
—   Smith & Nephew Healthcare Limited	India
—  Smith and Nephew Luxembourg Sarl	Luxembourg
—  Smith and Nephew Sarl	Luxembourg
—  Smith & Nephew A/S	Norway
—  Smith & Nephew Lda	Portugal
—  Smith & Nephew AB	Sweden
—  Smith & Nephew AG	Switzerland
—  Smith & Nephew Inc	Canada
—  Smith & Nephew Pty Limited	Australia
—  Smith & Nephew Limited	Hong Kong
—  Smith & Nephew Limited	Korea
—  Smith & Nephew Limited	New Zealand
—  Smith & Nephew Pte Limited	Singapore
—  Sri Siam Medical Limited	Thailand
—  Smith & Nephew Limited	Thailand
—  Smith & Nephew (Pty) Limited	South Africa
Smith & Nephew Investment Holdings Limited	England
—  Smith & Nephew Raisegrade Limited	England
—  Smith & Nephew Rareletter Limited	England
—  Smith & Nephew Medical Limited	England
—  Smith & Nephew Healthcare Limited	England
Smith & Nephew Finance Holdings Limited	Cayman Islands
—   Smith & Nephew Finance Oratec Limited	England
—   Smith & Nephew Finance Limited	England

All companies trade under the name of Smith & Nephew and deal with medical device products.