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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
Under the Securities Exchange Act of 1934
Amendment #2
Name of
Issuer: SMITH A.O. CORP
_____________________________________________________
Title of Class
of Securities: Common Stock
CUSIP Number: 831865209
1) NAME OF I.R.S. IDENTIFICATION NO. OF REPORTING PERSON
The Prudential Insurance Company of America 22-1211670
2.) MEMBER OF A GROUP: (a) N/A
(b) N/A
3) SEC USE ONLY:
4) PLACE OF ORGANIZATION: A mutual insurance company organized
under the laws of the State of New Jersey
NUMBER OF SHARES BENEFICIALLY OWNED BY REPORTING PERSON WITH:
5) Sole Voting Power: Not Applicable
6) Shared Voting Power: Not Applicable
7) Sole Dispositive Power: Not Applicable
8) Shared Dispositive Power: Not Applicable
9) AGGREGATE AMOUNT BENEFICIALLY OWNED:
Not Applicable
10) AGGREGATE AMOUNT IN ROW (9) EXCLUDES SHARES: Not Applicable
11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9):
Not Applicable
12) TYPE OF REPORTING PERSON: IC, IA
ITEM 1(a). NAME OF ISSUER:
SMITH A.O. CORP
ITEM 1(b). ADDRESS OF ISSUER'S EXECUTIVE OFFICES:
SMITH A.O. CORP
11270 W. Park Place
Suite 1200
Milwaukee, WI 53224
ITEM 2(a). NAME OF PERSON FILING:
The Prudential Insurance Company of America
ITEM 2(b). ADDRESS OF PRINCIPAL BUSINESS OFFICE:
751 Broad Street
Newark, New Jersey 07102-3777
ITEM 2(c). CITIZENSHIP:
A mutual insurance company organized under the
laws of
the State of New Jersey
ITEM 2(d). TITLE OF CLASS OF SECURITIES:
Common Stock
ITEM 2(e). CUSIP NUMBER:
831865209
ITEM 3. The Person filing this statement is an Insurance
Company
as defined in Section 3(a) (19) of the Securities
Exchange
Act of 1934, and an Investment Adviser registered
under
Section 203 of the Investment Advisers Act of 1940.
ITEM 4. OWNERSHIP:
(a) Number of Shares
Beneficially Owned: Not Applicable
(b) Percent of Class:
Number
(c) Powers Of Shares
- ------------------------------------- --------------------------
Sole power to vote or Not Applicable
to direct the vote
Shared power to vote or Not Applicable
to direct the vote
Sole power to dispose or Not Applicable
to direct disposition
Shared power to dispose Not Applicable
or to direct disposition
ITEM 5. OWNERSHIP OF 5% OR LESS OF A CLASS:
Prudential has ceased to be the owner of more than 5% of the outstanding
Common Stock of this issuer.
ITEM 6. OWNERSHIP OF MORE THAN 5% ON BEHALF OF
ANOTHER PERSON:
Not Applicable
ITEM 7. IDENTIFICATION AND CLASSIFICATION OF THE
SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING
REPORTED ON BY THE ULTIMATE PARENT COMPANY:
Not Applicable
ITEM 8. IDENTIFICATION AND CLASSIFICATION OF
MEMBERS OF THE GROUP:
Not Applicable
ITEM 9. NOTICE OF DISSOLUTION OF GROUP:
Not Applicable
ITEM 10. CERTIFICATION:
By signing below, the Prudential Insurance Company of America
certifies that, to the best of its knowledge and belief, the
securities referred to above were acquired in the ordinary course
of business and were not acquired for the purpose of and do not
have the effect of changing or influencing the control of the
issuer of such securities and were not acquired in connection
with or as a participant in any transaction having such purpose
or effect.
The filing of this statement should not be construed as an
admission that
Prudential is, for purposes of Sections 13 or 16 of the Securities
Exchange Act of 1934, the beneficial owner of such shares.
SIGNATURE
After reasonable inquiry and to the best of its knowledge and
belief, The Prudential Insurance Company of America certifies that
the information set forth in this statement is true, complete and
correct.
THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
By: Karen L. Shapiro
Vice President, Corporate Compliance
Date: 02/10/98
As of: 12/31/97
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