A. O. Smith Water Products Company, a subsidiary of A. O. Smith, is always in hot water -- and it works to assure that its customers are, too. The company makes commercial and residential water heating equipment under such names as A. O. Smith, State, Reliance, Maytag (under license), and Apollo. Products include commercial boilers, commercial natural gas water heaters, residential electric and natural gas water heaters, expansion tanks, and pump tanks. A. O. Smith Water Products Company produces more than 2.8 million water heaters each year and accounts for almost half of A. O. Smith's sales.