<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
YEAR ENDED  DECEMBER  31, 1997 AND IS  QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER>                                   1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-END>                                   DEC-31-1997
<CASH>                                         5,845
<SECURITIES>                                   140,051
<RECEIVABLES>                                  126,232
<ALLOWANCES>                                   0
<INVENTORY>                                    79,049
<CURRENT-ASSETS>                               365,728
<PP&E>                                         450,147
<DEPRECIATION>                                 (242,391)
<TOTAL-ASSETS>                                 716,516
<CURRENT-LIABILITIES>                          127,882
<BONDS>                                        100,972
<PREFERRED-MANDATORY>                          45,053
<PREFERRED>                                    0
<COMMON>                                       0
<OTHER-SE>                                     354,652
<TOTAL-LIABILITY-AND-EQUITY>                   716,516
<SALES>                                        832,937
<TOTAL-REVENUES>                               832,937
<CGS>                                          662,227
<TOTAL-COSTS>                                  662,227
<OTHER-EXPENSES>                               101,292
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             7,762
<INCOME-PRETAX>                                61,656
<INCOME-TAX>                                   21,359
<INCOME-CONTINUING>                            37,553
<DISCONTINUED>                                 116,277
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   153,830
<EPS-PRIMARY>                                  5.57
<EPS-DILUTED>                                  5.46