<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 MARCH 31, 1996 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                            3684
<SECURITIES>                                         0
<RECEIVABLES>                                   150366
<ALLOWANCES>                                         0
<INVENTORY>                                      76126
<CURRENT-ASSETS>                                290754
<PP&E>                                          375481
<DEPRECIATION>                                (211944)
<TOTAL-ASSETS>                                  806400
<CURRENT-LIABILITIES>                           122883
<BONDS>                                         216386
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        106112
<OTHER-SE>                                      280151
<TOTAL-LIABILITY-AND-EQUITY>                    806400
<SALES>                                         194791
<TOTAL-REVENUES>                                194791
<CGS>                                           154370
<TOTAL-COSTS>                                   154370
<OTHER-EXPENSES>                                 28919
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                1926
<INCOME-PRETAX>                                   9576
<INCOME-TAX>                                      3809
<INCOME-CONTINUING>                               5767
<DISCONTINUED>                                   11575
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     17342
<EPS-PRIMARY>                                    $0.83
<EPS-DILUTED>                                    $0.83