<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF A.O. SMITH CORPORATION AS OF AND
FOR THE PERIOD ENDED JUNE 30, 1995 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               JUN-30-1995
<CASH>                                            5177
<SECURITIES>                                         0
<RECEIVABLES>                                   124724
<ALLOWANCES>                                         0
<INVENTORY>                                      80713
<CURRENT-ASSETS>                                264398
<PP&E>                                          354829
<DEPRECIATION>                                (201196)
<TOTAL-ASSETS>                                  704042
<CURRENT-LIABILITIES>                           133627
<BONDS>                                         163072
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        106043
<OTHER-SE>                                      240121
<TOTAL-LIABILITY-AND-EQUITY>                    704042
<SALES>                                         349141
<TOTAL-REVENUES>                                349141
<CGS>                                           276750
<TOTAL-COSTS>                                   276750
<OTHER-EXPENSES>                                 49780
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                3883
<INCOME-PRETAX>                                  18728
<INCOME-TAX>                                      6742
<INCOME-CONTINUING>                              11986
<DISCONTINUED>                                   26400
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     38386
<EPS-PRIMARY>                                    $1.84
<EPS-DILUTED>                                    $1.84