SMITH A O CORP — Director's Dealing 2006

Feb 27, 2006

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SMITH A O CORP (AOS)
CIK: 0000091142
Period of Report: 2006-02-23

Reporting Person: RETTLER STEVE W (Vice President)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2006-02-23	Common Stock	M	5850	$29.8333	Acquired	13100	Direct
2006-02-23	Common Stock	M	6300	$29.031	Acquired	19400	Direct
2006-02-24	Common Stock	S	12150	$46.815	Disposed	7250	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2006-02-23	Employee Stock Options (Right to Buy)	$29.8333	M	5850	Disposed	2008-04-27	Common Stock (5850)	Direct
2006-02-23	Employee Stock Options (Right to Buy)	$29.031	M	6300	Disposed	2009-10-13	Common Stock (6300)	Direct

Footnotes

F1: Granted on 04/27/1998 under the A. O. Smith Corporation 1990 Long-Term Executive Incentive Compensation Plan, a transaction exempt under Rule 16b-3.

F2: Granted on 10/13/1999 under the A. O. Smith Corporation Long-Term Executive Incentive Compensation Plan, a transaction exempt under Rule 16b-3.