SMITH A O CORP — Director's Dealing 2008

Apr 15, 2008

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SMITH A O CORP (AOS)
CIK: 0000091142
Period of Report: 2008-04-14

Reporting Person: GREUBEL WILLIAM P (Director)

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2008-04-14	Phantom Stock Award	$31.16	A	1926	Acquired		Common Stock (1926)	Direct

Footnotes

F1: Payment of portion of retainer in Phantom Stock under the A. O. Smith Corporation Directors' Compensation Plan based on the market price of the Common Stock on April 14, 2008.

F2: The Plan permits the participant to defer the receipt of the award, and Mr. Greubel has made a deferral.