STANDARD MOTOR PRODUCTS
		CONDENSED CONSOLIDATING BALANCE SHEETS
		(Dollars in thousands)
		ASSETS
					March 31,		September 30,		December 31,
					2006		2004		2005
		Cash			$                    8,093		######		$                  14,046
		Accounts receivable, gross			243,040		######		185,868
		Allowance for doubtful accounts			10,609		6,168		9,574
		Accounts receivable, net			232,431		######		176,294
		Inventories			249,626		######		243,297
		Other current assets			23,140		24,583		22,053
		Total current assets			513,290		######		455,690
		Property, plant and equipment, net			84,340		######		85,805
		Goodwill and other intangibles			56,729		72,578		67,402
		Other assets			41,233		41,989		44,147
		Total assets			$               695,592		######		$               653,044
		LIABILITIES AND STOCKHOLDERS' EQUITY
		Notes payable			$               192,556		######		$               149,236
		Current portion of long term debt			542		534		542
		Accounts payable trade			64,572		49,567		52,535
		Accrued customer returns			22,443		29,453		22,346
		Restructuring accrual			1,153		8,000		1,286
		Other current liabilities			56,716		86,234		59,977
		Total current liabilities			337,982		######		285,922
		Long-term debt			98,406		######		98,549
		Postretirement & other liabilities			46,788		41,409		45,962
		Restructuring accrual			418		15,028		11,348
		Accrued asbestos liability			24,521		26,278		25,556
		Total liabilities			508,115		######		467,337
		Total stockholders' equity			187,477		######		185,707
		Total liabilities and stockholders' equity			$               695,592		######		$               653,044
					-		-		-