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):          January 21, 2005

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 January 21, 2005, A. O. Smith Corporation (“the Company”) issued a news release announcing the Company’s 2004 earnings. 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 January 21, 2005.

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:  January 21, 2005
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 January 21, 2005

Exhibit  
Number Description
(99) News Release of A. O. Smith Corporation, dated January 21, 2005