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                     SECURITIES AND EXCHANGE COMMISSION

                           Washington, D.C.  20549

                                Schedule 13G


                  Under the Securities Exchange Act of 1934
                           (Amendment No.   4  )*


                           A. O. SMITH CORPORATION
           _______________________________________________________
                              (Name of Issuer)


                                Common Stock
           _______________________________________________________
                       (Title of Class of Securities)


                                  831865209
           _______________________________________________________
                               (CUSIP Number)


Check the following box if a fee is being paid with this
statement      .  (A fee is not required only if the filing
person:  (1) has a previous statement on file reporting
beneficial ownership of more than five percent of the class of
securities described in Item 1; and (2) has filed no amendment
subsequent thereto reporting beneficial ownership of five percent
or less of such class.)  (See Rule 13d-7.)

*The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to
the subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior cover page.

The information required in the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section 18
of the Securities Exchange Act of 1934 ("Act") or otherwise
subject to the liabilities of that section of the Act but shall
be subject to all other provisions of the Act (however, see the
Notes).


                      (Continued on following page(s))

                            Page 1 of   5   Pages





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CUSIP No.    831865209               13G          Page   2   of   5   Pages


1        Name of Reporting Person
         S.S. or I.R.S. Identification No. of Above Person

         T. ROWE PRICE ASSOCIATES, INC.
         _________________________________________

         52-0556948
         _________________________________________

2        Check the Appropriate Box if a Member of a Group*
                                                                   (a)     
         NOT APPLICABLE
         _________________________________________                 (b)     

3        SEC Use Only

         
         _________________________________________

4        Citizenship or Place of Organization

         MARYLAND
         _________________________________________

                 5      Sole Voting Power
                 **
Number of                95,200
                 _____________________________________________

Shares           6      Shared Voting Power
                 **
Beneficially              -0-
                 _____________________________________________

Owned By Each    7      Sole Dispositive Power
                 **
Reporting Person        273,400
                 _____________________________________________

With             8      Shared Dispositive Power

                          -0-
                 _____________________________________________

9        Aggregate Amount Beneficially Owned by Each Reporting
Person

         273,400
         _________________________________________

10       Check Box if the Aggregate Amount in Row (9) Excludes
Certain Shares*

         NOT APPLICABLE
         _________________________________________



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11       Percent of Class Represented by Amount in Row 9

         1.9%
         _________________________________________

12       Type of Reporting Person*

         IA
         _________________________________________

                    *SEE INSTRUCTION BEFORE FILLING OUT!

**Any shares reported in Items 5 and 6 are also reported in Item
7.

SCHEDULE 13G
PAGE   3   of   5  


Item 1(a)        Name of Issuer:

                 Reference is made to page 1 of this Schedule 13G  

Item 1(b)        Address of Issuer's Principal Executive Offices:

                 11270 W. Park Place, P. O. Box 23972, Milwaukee,
                 WI 53223 
                 _______________________________________________

Item 2(a)        Name of Person(s) Filing:

                 T. Rowe Price Associates, Inc. ("Price
                 Associates")
                 (1)    _________________________________________

                                                          
                 (2)    _________________________________________

                 Attached as Exhibit A is a copy of an agreement
                 between the Persons Filing (as specified
                 hereinabove) that this Schedule 13G is being filed
                 on behalf of each of them.

Item 2(b)        Address of Principal Business Office:

                 100 E. Pratt Street, Baltimore, Maryland 21202
                 _________________________________________________

Item 2(c)        Citizenship or Place of Organization:

                        Maryland
                 (1)    ___________________________________________

                        
                 (2)    ____________________________________________

Item 2(d)        Title of Class of Securities:

                 Reference is made to page 1 of this Schedule 13G       
                 ______________________________________________

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Item 2(e)        CUSIP Number:     831865209                       

Item 3           The person filing this Schedule 13G is an:

  X              Investment Adviser registered under Section 203 of
                 the Investment Advisers Act of 1940

                 Investment Company registered under Section 8 of
                 the Investment Company Act of 1940

Item 4           Reference is made to Items 5-11 on page 2 of this
                 Schedule 13G.

SCHEDULE 13G
PAGE   4   of   5  

Item 5           Ownership of Five Percent or Less of a Class.

                 Not Applicable.

  X              This statement is being filed to report the fact
                 that, as of the date of this report, the reporting
                 person(s) has (have) ceased to be the beneficial
                 owner of more than five percent of the class of
                 securities.

Item 6           Ownership of More than Five Percent on Behalf of
                 Another Person

                 (1)    Price Associates does not serve as custodian
                        of the assets of any of its clients;
                        accordingly, in each instance only the
                        client or the client's custodian or trustee
                        bank has the right to receive dividends paid
                        with respect to, and proceeds from the sale
                        of, such securities.

                        The ultimate power to direct the receipt of
                        dividends paid with respect to, and the
                        proceeds from the sale of, such securities,
                        is vested in the individual and
                        institutional clients which Price Associates
                        serves as investment adviser.  Any and all
                        discretionary authority which has been
                        delegated to Price Associates may be revoked
                        in whole or in part at any time.

                        Except as may be indicated if this is a
                        joint filing with one of the registered
                        investment companies sponsored by Price 

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                        Associates which it also serves as
                        investment adviser ("T. Rowe Price Funds"),
                        not more than 5% of the class of such
                        securities is owned by any one client
                        subject to the investment advice of Price
                        Associates.

                 (2)    With respect to securities owned by any one
                        of the T. Rowe Price Funds, only State
                        Street Bank and Trust Company, as custodian
                        for each of such Funds, has the right to
                        receive dividends paid with respect to, and
                        proceeds from the sale of, such securities. 
                        No other person is known to have such right,
                        except that the shareholders of each such
                        Fund participate proportionately in any
                        dividends and distributions so paid.

Item 7           Identification and Classification of the
                 Subsidiary Which Acquired the Security Being
                 Reported on By the Parent Holding Company.

                 Not Applicable.

Item 8           Identification and Classification of Members of
                 the Group.

                 Not Applicable.

SCHEDULE 13G
PAGE   5   of   5  

Item 9           Notice of Dissolution of Group.

                 Not Applicable.

Item 10               Certification.

                 By signing below I (we) certify that, to the best
                 of my (our) 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.  T. Rowe Price Associates,
                 Inc. hereby declares and affirms that the filing
                 of Schedule 13G shall not be construed as an
                 admission that Price Associates is the beneficial 

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                 owner of the securities referred to, which
                 beneficial ownership is expressly denied.

                                  Signature.

                 After reasonable inquiry and to the best of my
                 (our) knowledge and belief, I (we) certify that
                 the information set forth in this statement is
                 true, complete and correct.



                                  Dated:  February 14, 1994



                                   T. ROWE PRICE ASSOCIATES, INC.
        


                                             
                                  By: /s/Henry H. Hopkins
                                  Henry H. Hopkins, Managing Director



Note:     Six copies of this Schedule 13G, including all exhibits,
          must be filed with the Securities and Exchange
          Commission, and a copy hereof must be sent to the issuer
          by registered or certified mail and to the principal
          national securities exchange on which the security is
          listed not later than February 14th following the
          calendar year covered by the statement or within the
          time specified in Rule 13d-1(b)(2), if applicable.



12/31/93