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- 10-K Annual report
- 10 Separation Agreement Dated June 14, 2004 Between Ao Smith and Heinrich
- 21 Subsidiaries
- 23 Consent of Independent Registered Public Accounting Firm
- 31.1 CEO Certification Pursuant to Section 302 of the Sarbanes-oxley Act
- 31.2 CFO Certification Pursuant to Section 302 of the Sarbanes-oxley Act
- 32 Written Statement of CEO and CFO Pursuant to 18 U.s.c. Section 1350
Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements (Form S-8 Nos. 33-37878, 33-56827, 333-05799, 333-92329 and 333-92482) pertaining to the A. O. Smith Corporation 1990 Long-Term Executive Incentive Compensation Plan, the A. O. Smith Corporation Long-Term Executive Incentive Compensation Plan and the A. O. Smith Combined Executive Incentive Compensation Plan and in the related prospectuses of our reports dated January 31, 2005, with respect to the consolidated financial statements and schedule of A. O. Smith Corporation, A. O. Smith Corporation management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of A. O. Smith Corporation, included in this Annual Report (Form 10-K) for the year ended December 31, 2004.
ERNST & YOUNG LLP
Milwaukee, Wisconsin
February 15, 2005
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