SMITH A O CORP — Director's Dealing 2007

May 22, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SMITH A O CORP (AOS)
CIK: 0000091142
Period of Report: 2007-05-21

Reporting Person: COLE MICHAEL J (Vice President - Asia)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-05-21	Common Stock	M	7950	$27.25	Acquired	21192	Direct
2007-05-21	Common Stock	S	6000	$39.20	Disposed	15192	Direct
2007-05-21	Common Stock	S	500	$39.21	Disposed	14692	Direct
2007-05-21	Common Stock	S	500	$39.22	Disposed	14192	Direct
2007-05-21	Common Stock	S	500	$39.23	Disposed	13692	Direct
2007-05-21	Common Stock	S	450	$39.28	Disposed	13242	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-05-21	Employee Stock Options (Right to Buy)	$27.25	M	7950	Disposed	2007-10-07	Common Stock (7950)	Direct

Footnotes

F1: Options were granted on 10/07/1997 under the A. O. Smith Corporation 1990 Long-Term Executive Incentive Compensation Plan, a Rule 16b-3 Plan.