EXHIBIT 23


   CONSENT OF INDEPENDENT AUDITORS

   We consent to the incorporation by reference in the Registration
   Statements (Form S-8 Nos. 2-72542, 33-19015, 33-21356, 33-37878 and 33-
   56827) pertaining to the 1980 Long-Term Executive Incentive Compensation
   Plan and the 1990 Long-Term Executive Incentive Compensation Plan of
   A. O. Smith Corporation and in the related prospectuses of our report
   dated January 16, 1996, with respect to the consolidated financial
   statements and schedule of A. O. Smith Corporation included in this Annual
   Report (Form 10-K) for the year ended December 31, 1995.

                                                       ERNST & YOUNG LLP

   Milwaukee, Wisconsin
   March 18, 1996