A.O. Smith Corp. on April 3 (2006) completed its acquisition of GSW Inc., a Canadian-based manufacturer of water heaters and building products, with 2005 sales of $520 million (U.S.). It was acquired for $340 million in cash.
GSW is the parent company of American Water Heater, Johnson City, Tenn., which it purchased in 2002. American Water Heater also sells water heaters under the names American PROLine and U.S. Craftmaster.