This timber honour roll for the First World War has a classical pediment at the top. It features a simplified version of the Coat of Arms of Australia, which has been carved from the timber and painted with gold. The sides of the roll consist of thick timber columns, which form a frame around the centre panel, where 66 names are hand-painted in gold. Each column is decorated with carved waratah flowers. The Union Jack and Australian Red Ensign are carved and painted in full colour at the bottom of the frame. The memorial was made by S. H. Brewer of Wingham, NSW, and was donated by Mrs W. Hawkins of Gangal Street in Wingham. It was unveiled by Wingham's Mayoress, Mrs Hall, at 2.30pm on 16 March at the Wingham School of Arts. An invite to the occasion had been issued in The Wingham Chronicle and Manning River Observer on 12 March 1918 by H. Turner, secretary of the Soldiers' Aid Association. The article stated the event was also to be a "welcome home" for Privates C. Matthews and Frank Brown. On the day, two rolls were unveiled, this roll for the municipality and another for the district. The paper published a detailed report on the proceedings on 19 March. The roll is now located in the Wingham Museum, also known as the Manning Valley Historical Society Museum. Access to the memorial is restricted to the opening hours of the museum.