<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the consolidated balance sheets and statements of income of The Scotts Company and is qualified in its entirety by reference to such form 10-K for the year ended September 30, 1994. </LEGEND> <MULTIPLIER> 1000 <CURRENCY> US DOLLARS <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> SEP-30-1994 <PERIOD-START> OCT-01-1993 <PERIOD-END> SEP-30-1994 <EXCHANGE-RATE> 1 <CASH> 10,695 <SECURITIES> 0 <RECEIVABLES> 115,772<F1> <ALLOWANCES> 0 <INVENTORY> 106,636 <CURRENT-ASSETS> 250,254 <PP&E> 208,009 <DEPRECIATION> 67,904 <TOTAL-ASSETS> 528,584 <CURRENT-LIABILITIES> 109,688 <BONDS> 0 <COMMON> 211 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 167,949 <TOTAL-LIABILITY-AND-EQUITY> 528,584 <SALES> 606,339 <TOTAL-REVENUES> 608,239 <CGS> 319,730 <TOTAL-COSTS> 544,287 <OTHER-EXPENSES> 4,183 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 17,450 <INCOME-PRETAX> 41,822 <INCOME-TAX> 17,947 <INCOME-CONTINUING> 23,875 <DISCONTINUED> 0 <EXTRAORDINARY> (992) <CHANGES> 0 <NET-INCOME> 22,883 <EPS-PRIMARY> 1.22 <EPS-DILUTED> 1.22 <FN> <F1>(net) </FN>