No, Rheem and A. O. Smith are not the same, they are separate competing companies with different ownership, history, and factories, though both are top water heater brands. Rheem Manufacturing Company was founded in 1925 in Emeryville, California, now headquartered in Atlanta, Georgia, owned by Paloma Industries of Japan since 1988, makes Rheem water heaters in Montgomery, Alabama, USA, known for mid-range value, costing $500 to $1500 for tank, with 6 to 12 year warranties, lasting 10 to 15 years. A. O. Smith Corporation was founded in 1874 in Milwaukee, Wisconsin, now headquartered in Milwaukee, Wisconsin, publicly traded, makes A. O. Smith water heaters in Ashland City, Tennessee, USA, known for premium quality with Blue Diamond glass coating, costing $500 to $1500, lasting 10 to 15 years, with 4.5 to 4.7 stars. Rheem and A. O. Smith are competitors, not same product with different badge, unlike Rheem and Ruud which are identical made in same factory, or A. O. Smith and State which are identical. Rheem also makes Ruud, Richmond, Raypak, while A. O. Smith makes State, American, and John Wood. So Rheem and A. O. Smith are not same, they are separate companies, Rheem owned by Paloma Japan, A. O. Smith American-owned, both top brands but distinct, competing in water heater market.
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