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  September 24, 1999,  with
respect to the combined financial  statements of MagneTek,  Inc. Motors Business
included in this Current Report on Form 8-K/A dated October 18, 1999.


                                           /s/Ernst & Young LLP



Milwaukee, Wisconsin
October 14, 1999