STANDARD MOTOR PRODUCTS    
    CONDENSED CONSOLIDATING BALANCE SHEETS    
    (Dollars in thousands)    
       
    ASSETS    
       
    March 31, December 31,    
    2005 2004    
           
       
    Cash  $    8,795  $  14,934    
       
    Accounts receivable, gross    208,575    160,706    
    Allowance for doubtful accounts        9,732        9,354    
    Accounts receivable, net    198,843    151,352    
       
    Inventories    264,571    258,641    
    Other current assets      24,642      22,289    
           
    Total current assets    496,851    447,216    
       
    Property, plant and equipment, net      95,256      97,425    
    Goodwill and other intangibles      69,475      69,911    
    Other assets      41,743      42,017    
           
    Total assets  $703,325  $656,569    
       
       
       
    LIABILITIES AND STOCKHOLDERS' EQUITY    
       
       
    Notes payable  $146,439  $109,416    
    Current portion of long term debt           534           534    
    Accounts payable trade      69,809      46,487    
    Accrued customer returns      22,607      23,127    
    Restructuring accrual        5,767        6,999    
    Other current liabilities      53,514      65,893    
           
    Total current liabilities    298,670    252,456    
       
    Long-term debt    114,101    114,236    
    Accrued asbestos liabilities      25,985      26,060    
    Postretirement & other liabilities      45,888      44,111    
    Restructuring accrual      11,301      12,394    
           
    Total liabilities    495,945    449,257    
       
    Total stockholders' equity    207,380    207,312    
           
    Total liabilities and stockholders' equity  $703,325  $656,569    
                   
                   
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