SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

_________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

_________________

  Date of Report
(Date of earliest
event reported):          October 14, 2004

A. O. Smith Corporation
(Exact name of registrant as specified in its charter)

Delaware 1-475 39-0619790



(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)

P.O. Box 245008, Milwaukee, Wisconsin 53224-9508
(Address of principal executive offices, including zip code)

(414) 359-4000
(Registrant's telephone number)


Item 2.02.    Results of Operations and Financial Condition

On October 14, 2004, A. O. Smith Corporation (“the Company”) issued a news release announcing the Company’s results for the quarter ended September 30, 2004. A copy of the Company’s news release is attached as Exhibit 99 to this Current Report on Form 8-K (this “Current Report”) and is incorporated by reference herein.

Item 9.01.    Financial Statements and Exhibits

The following exhibit is being filed herewith:

(99) News Release of A. O. Smith Corporation, dated October 14, 2004.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

A. O. SMITH CORPORATION

Date:  October 14, 2004 By:  /s/ Kenneth W. Krueger
        Kenneth W. Krueger
        Senior Vice President and
        Chief Financial Officer


A. O. SMITH CORPORATION

Exhibit Index to Current Report on Form 8-K Dated October 14, 2004.

Exhibit
Number
Description
99 News Release of A. O. Smith Corporation, dated October 14, 2004.