STANDARD MOTOR PRODUCTS
		CONDENSED CONSOLIDATING BALANCE SHEETS
		(Dollars in thousands)
		ASSETS
					December 31,		September 30,		December 31,
					2005		2004		2004
											0
		Cash			$  14,046		###		$  14,934
		Accounts receivable, gross			185,868		###		160,706
		Allowance for doubtful accounts			9,574		###		9,354
		Accounts receivable, net			176,294		###		151,352
		Inventories			243,297		###		258,641
		Other current assets			22,053		###		22,289
		Total current assets			455,690		###		447,216
		Property, plant and equipment, net			85,805		###		97,425
		Goodwill and other intangibles			67,402		###		69,911
		Other assets			44,147		###		42,017
		Total assets			$653,044		###		$656,569
		LIABILITIES AND STOCKHOLDERS' EQUITY
		Notes payable			$149,236		###		$109,416
		Current portion of long term debt			542		###		534
		Accounts payable trade			52,535		###		46,487
		Accrued customer returns			22,346		###		23,127
		Restructuring accrual			1,286		###		6,999
		Other current liabilities			59,977		###		65,893
		Total current liabilities			285,922		###		252,456
		Long-term debt			98,549		###		114,236
		Postretirement & other liabilities			45,962		###		44,111
		Restructuring accrual			11,348		###		12,394
		Accrued asbestos liability			25,556		###		26,060
		Total liabilities			467,337		###		449,257
		Total stockholders' equity			185,707		###		207,312
		Total liabilities and stockholders' equity			$653,044		###		$656,569
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