Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Smith & Nephew 2001 US Share Plan of our reports dated March 18, 2008, with respect to the consolidated financial statements of Smith & Nephew plc included in its combined Annual Report and Form 20-F for the year ended December 31, 2007, and the effectiveness of internal control over financial reporting of Smith & Nephew plc filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Ernst & Young LLP
London, England
Dated: November 7, 2008