EXHIBIT 23.1


CONSENT OF REILLY, PENNER & BENTON LLP


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-05799)  pertaining to the A. O. Smith Profit Sharing Retirement Plan
(the Plan) of our report  dated June 24,  1999,  with  respect to the  financial
statements  and schedules of the Plan included in this Annual Report (Form 11-K)
for the year ended December 31, 1998.






  Milwaukee, Wisconsin                 REILLY, PENNER & BENTON LLP
  June 24, 1999



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