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,  33-56827 and 333-05799)
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 18,  1999,  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, 1998.



                                                 ERNST & YOUNG LLP



Milwaukee, Wisconsin
March 17, 1999