Exhibit 8

PRINCIPAL SUBSIDIARIES

Smith & Nephew plc

Subsidiary Undertakings



|                                                |  |                         
|----------------------------------------------- |  | ------------------------
|Company                                         |  | Country of Incorporation
|A2 Surgical                                     |  | France                  
|Adler Mediquip Private Limted                   |  | India                   
|ArthroCare (Australasia) Pty Ltd                |  | Australia               
|ArthroCare (Deutschland) GmbH                   |  | Germany                 
|ArthroCare (Hong Kong) Ltd                      |  | Hong Kong               
|ArthroCare Austria AG                           |  | Austria                 
|ArthroCare Belgium SPRL                         |  | Belgium                 
|ArthroCare BeNeLux BV                           |  | Netherlands             
|ArthroCare Canada Ltd                           |  | Canada                  
|ArthroCare Corporation                          |  | USA                     
|ArthroCare Corporation Cayman Islands           |  | Cayman Islands          
|ArthroCare Costa Rica Srl                       |  | Costa Rica              
|ArthroCare Danmark Aps                          |  | Denmark                 
|ArthroCare Europe Aktiebolag                    |  | Sweden                  
|ArthroCare Finland Oy                           |  | Finland                 
|ArthroCare France Sarl                          |  | France                  
|ArthroCare India Medical Device Private Limited |  | India                   
|ArthroCare Luxembourg Sarl                      |  | Luxembourg              
|ArthroCare Medical Corporation                  |  | USA                     
|ArthroCare Medical Devices (Beijing) Co. Ltd    |  | China                   
|ArthroCare Singapore Pte Ltd                    |  | Singapore               
|ArthroCare UK Ltd                               |  | England                 
|Atlantech Medical Devices (UK) Ltd              |  | England                 
|Bioventus LLC                                   |  | USA                     
|Blue Sky Medical Group Inc                      |  | USA                     
|Device Reimbursement Services Inc.              |  | USA                     
|DiscoCare, Inc.                                 |  | USA                     
|Eleven Blade Solutions, Inc.                    |  | USA                     
|ENTrigue Surgical, Inc.                         |  | USA                     
|Healicoil Inc.                                  |  | USA                     
|Hipco Inc                                       |  | USA                     
|ICEMBE Medical (pty) Ltd                        |  | South Africa            
|Kalypto Medical, Inc.                           |  | USA                     
|LLC Smith & Nephew                              |  | Russia                  
|OC Acquisitions Sub, LLC                        |  | USA                     
|Oratec Interventions, Inc                       |  | USA                     
|Orthopaedic Biosystems Ltd., Inc.               |  | USA                     
|OsteoBiologics, Inc                             |  | USA                     
|Plus Orthopaedics (UK) Ltd                      |  | UK                      
|Plus Orthopedics GmbH                           |  | Austria                 
|Plus Orthopedics Hellas SA                      |  | Greece                  
|Plus Orthopedics Holding AG                     |  | Switzerland             
|Plus Orthopedics LLC                            |  | USA                     
|Smith & Nephew (Alberta) Inc                    |  | Canada                  
|Smith & Nephew (Europe) B.V.                    |  | Netherlands             
|Smith & Nephew (Overseas) Limited               |  | England                 
|Smith & Nephew (Pty) Limited                    |  | South Africa            



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|                                                        |  |                         
|------------------------------------------------------- |  | ------------------------
|Company                                                 |  | Country of Incorporation
|Smith & Nephew A/S                                      |  | Denmark                 
|Smith & Nephew A/S                                      |  | Norway                  
|Smith & Nephew AB                                       |  | Sweden                  
|Smith & Nephew AHP Inc.                                 |  | USA                     
|Smith & Nephew Argentina Srl                            |  | Argentina               
|Smith & Nephew ARTC Limited                             |  | England                 
|Smith & Nephew B.V.                                     |  | Netherlands             
|Smith & Nephew Beijing Holdings Ltd                     |  | Hong Kong               
|Smith & Nephew Business Services Gmbh & Co. KG.         |  | Germany                 
|Smith & Nephew Business Services Verwaltungs Gmbh       |  | Germany                 
|Smith & Nephew Beta Limited                             |  | England                 
|Smith & Nephew China Holdings UK Limited                |  | England                 
|Smith & Nephew Chusik Hoesia                            |  | Korea                   
|Smith & Nephew Collagenase Limited                      |  | England                 
|Smith & Nephew Comercio de Produtos Medicos LTDA        |  | Brazil                  
|Smith & Nephew Consolidated, Inc                        |  | USA                     
|Smith & Nephew Curacao NV                               |  | Curacao                 
|Smith & Nephew Deutschland (Holding) GmbH               |  | Germany                 
|Smith & Nephew do Brasil Participacoes SA               |  | Brazil                  
|Smith & Nephew Employees Trustees Limited               |  | England                 
|Smith & Nephew Endoscopy KK                             |  | Japan                   
|Smith & Nephew ESN Limited                              |  | England                 
|Smith & Nephew Executive Pension Scheme Trustee Limited |  | England                 
|Smith & Nephew Extruded Films Limited                   |  | England                 
|Smith & Nephew Finance                                  |  | England                 
|Smith & Nephew Finance Holdings Limited                 |  | Cayman Islands          
|Smith & Nephew Finance Ireland Limited                  |  | Ireland                 
|Smith & Nephew Finance Lux LLP                          |  | England                 
|Smith & Nephew Finance Oratec                           |  | England                 
|Smith & Nephew Finance Sarl                             |  | Luxembourg              
|Smith & Nephew France SAS                               |  | France                  
|Smith & Nephew FZE                                      |  | United Arab Emirates    
|Smith & Nephew GmbH                                     |  | Germany                 
|Smith & Nephew GmbH                                     |  | Austria                 
|Smith & Nephew Healthcare Limited                       |  | England                 
|Smith & Nephew Healthcare Private Limited               |  | India                   
|Smith & Nephew Healthcare Sdn Berhad                    |  | Malaysia                
|Smith & Nephew Hellas SA                                |  | Greece                  
|Smith & Nephew Holdings Inc.                            |  | USA                     
|Smith & Nephew Inc.                                     |  | Canada                  
|Smith & Nephew Inc.                                     |  | Puerto Rico             
|Smith & Nephew Inc.                                     |  | USA                     
|Smith & Nephew International S.A.                       |  | Luxembourg              
|Smith & Nephew Investment Holdings Limited              |  | England                 
|Smith & Nephew KK                                       |  | Japan                   
|Smith & Nephew Lda                                      |  | Portugal                
|Smith & Nephew Limited                                  |  | Ireland                 
|Smith & Nephew Limited                                  |  | Thailand                
|Smith & Nephew Limited                                  |  | New Zealand             
|Smith & Nephew Limited                                  |  | Hong Kong               
|Smith & Nephew Management B.V.                          |  | Netherlands             
|Smith & Nephew Manufacturing AG                         |  | Switzerland             
|Smith & Nephew Medical (Shanghai) Limited               |  | China                   
|Smith & Nephew Medical (Suzhou) Limited                 |  | China                   



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|                                                     |  |                         
|---------------------------------------------------- |  | ------------------------
|Company                                              |  | Country of Incorporation
|Smith & Nephew Medical Fabrics Limited               |  | England                 
|Smith & Nephew Medical Limited                       |  | England                 
|Smith & Nephew Medikal Cihazlar Limited Sikreti      |  | Turkey                  
|Smith & Nephew Nederland C.V.                        |  | Netherlands             
|Smith & Nephew Nominee Company Limited               |  | England                 
|Smith & Nephew Nominee Services Limited              |  | England                 
|Smith & Nephew Optics B.V.                           |  | Netherlands             
|Smith & Nephew Orthopaedics AG                       |  | Switzerland             
|Smith & Nephew Orthopaedics (Beijing) Limited        |  | China                   
|Smith & Nephew Orthopaedics France SAS               |  | France                  
|Smith & Nephew Orthopaedics GmbH                     |  | Germany                 
|Smith & Nephew Orthopaedics KK                       |  | Japan                   
|Smith & Nephew Orthopaedics Limited                  |  | England                 
|Smith & Nephew OUS, Inc.                             |  | USA                     
|Smith & Nephew Oy                                    |  | Finland                 
|Smith & Nephew Pension Fund Trustees Limited         |  | England                 
|Smith & Nephew Pensions Nominees Limited             |  | England                 
|Smith & Nephew Pharmaceuticals (Proprietary) Limited |  | South Africa            
|Smith & Nephew Pharmaceuticals Limited               |  | England                 
|Smith & Nephew Pte Limited                           |  | Singapore               
|Smith & Nephew Pty Limited                           |  | Australia               
|Smith & Nephew Raisegrade Limited                    |  | England                 
|Smith & Nephew Rareletter Limited                    |  | England                 
|Smith & Nephew S.A.U                                 |  | Spain                   
|Smith & Nephew S.A. de C.V.                          |  | Mexico                  
|Smith & Nephew S.A.-N.V                              |  | Belgium                 
|Smith & Nephew S.A.S.                                |  | France                  
|Smith & Nephew Schweiz AG                            |  | Switzerland             
|Smith & Nephew S.r.l.                                |  | Italy                   
|Smith & Nephew Suzhou Holdings Limited               |  | Hong Kong               
|Smith & Nephew sp. z.o.o.                            |  | Poland                  
|Smith & Nephew Surgical Holdings Pty Limited         |  | Australia               
|Smith & Nephew Surgical Limited                      |  | New Zealand             
|Smith & Nephew Surgical Pty Limited                  |  | Australia               
|Smith & Nephew TE I, LLC                             |  | USA                     
|Smith & Nephew TE II, L.L.C                          |  | USA                     
|Smith & Nephew Trading Group Limited                 |  | England                 
|Smith & Nephew UK Limited                            |  | England                 
|Smith & Nephew USD Limited                           |  | England                 
|Smith & Nephew Wound Management (LaJolla)            |  | USA                     
|Smith & Nephew Wound Management KK                   |  | Japan                   
|Sri Siam Medical Limited                             |  | Thailand                
|T. J. Smith and Nephew, Limited                      |  | England                 
|TP Limited                                           |  | Scotland                
|The Albion Soap Company Limited                      |  | England                 
|Tenet Medical Engineer Inc                           |  | Canada                  

All companies trade under the name of Smith & Nephew and deal with Medical Device products.