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allocation, continued
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Exhibit 32
Written Statement of the Chief Executive Officer and the
Chief Financial Officer Pursuant to 18 U.S.C. Section 1350
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, each of the undersigned certifies that to the best of our knowledge:
| (1) | the Quarterly Report on Form 10-Q of A. O. Smith Corporation for the quarter ended September 30, 2007 (the “Report”) fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and |
| (2) | the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of A. O. Smith Corporation. |
| Date: October 31, 2007 |
/s/ Paul W. Jones |
| Paul W. Jones |
| Chairman and Chief Executive Officer |
/s/ Terry M. Murphy |
| Terry M. Murphy |
| Executive Vice President and Chief Financial Officer |
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