<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>