SMITH A O CORP — Director's Dealing 2006

Oct 11, 2006

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SMITH A O CORP (AOS)
CIK: 0000091142
Period of Report: 2006-10-09

Reporting Person: GREUBEL WILLIAM P (Director)

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2006-10-09	Phantom Stock Award	$40.62	A	739	Acquired		Common Stock (739)	Direct

Footnotes

F1: Payment of portion of retainer in phantom stock under the A. O. Smith Corporation Directors' Compensation Plan.

F2: The Plan (See Footnote #1) permits the participant/recipient to defer the receipt of the award, and Mr. Greubel has made a deferral.