A. O. Smith Corporation is an American manufacturer of residential and commercial water heaters, boilers, and water treatment products. The company also produces electric motors for residential and commercial applications. A. O. Smith is headquartered in Milwaukee, Wisconsin, and has operations in North America, Europe, and Asia. The company was founded in 1874 and has grown to become one of the largest manufacturers of water heaters in the world. A. O. Smith is publicly traded on the New York Stock Exchange.