STANDARD MOTOR PRODUCTS
		CONDENSED CONSOLIDATING BALANCE SHEETS
		(Dollars in thousands)
		ASSETS
					November 30,		November 30,		December 31,
					2005		2004		2004
											0
		Cash			$  16,204		$  15,668		$  14,934
		Accounts receivable, gross			185,464		162,593		160,706
		Allowance for doubtful accounts			10,126		6,831		9,354
		Accounts receivable, net			175,338		155,762		151,352
		Inventories			242,440		269,483		258,641
		Other current assets			22,148		22,567		22,289
		Total current assets			456,130		463,480		447,216
		Property, plant and equipment, net			86,500		102,466		97,425
		Goodwill and other intangibles			68,376		72,485		69,911
		Other assets			38,889		41,566		42,017
		Total assets			$649,895		$679,997		$656,569
		LIABILITIES AND STOCKHOLDERS' EQUITY
		Notes payable			$114,275		#REF!		$109,416
		Current portion of long term debt			534		#REF!		534
		Accounts payable trade			48,452		#REF!		46,487
		Accrued customer returns			29,268		#REF!		23,127
		Restructuring accrual			2,211		#REF!		6,999
		Other current liabilities			58,272		#REF!		65,893
		Total current liabilities			253,012		#REF!		252,456
		Long-term debt			113,735		#REF!		114,236
		Accrued asbestos liability			25,556		#REF!		26,060
		Restructuring accrual			11,515		#REF!		12,394
		Postretirement & other liabilities			46,006		#REF!		44,111
		Total liabilities			449,824		#REF!		449,257
		Total stockholders' equity			200,071		#REF!		207,312
		Total liabilities and stockholders' equity			$649,895		#REF!		$656,569
					-		#REF!		-