EXHIBIT 24

                              POWERS OF ATTORNEY



                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 26th day of November, 1995.

                                    /S/ JAMES B BEARD

                                    James B Beard





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 27th day of November, 1995.

                                    /S/ JOHN S. CHAMBERLIN

                                    John S. Chamberlin





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 7th day of December, 1995.

                                    /S/ JOSEPH P. FLANNERY

                                    Joseph P. Flannery





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 7th day of December, 1995.

                                    /S/ THEODORE J. HOST

                                    Theodore J. Host





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as her
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for her and in her name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as she might or could do in person,  hereby  ratifying and confirming
all things that each of said  attorneys-in-fact  and  agents,  or her or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set her hand as
of this 1st day of Dec., 1995.

                                      /S/ KAREN GORDON MILLS
 
                                      Karen Gordon Mills





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 7th day of December, 1995.

                                    /S/ TADD C. SEITZ

                                    Tadd C. Seitz





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 7th day of December, 1995.

                                    /S/ DONALD A. SHERMAN

                                    Donald A. Sherman





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock Market and the New York Stock Exchange granting unto each of said
attorneys-in-fact  and agents,  and substitute or substitutes,  full power and
authority  to do and  perform  each and  every  act and  thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 7th day of December, 1995.

                                    /S/ JOHN M. SULLIVAN

                                    John M. Sullivan





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock Market and the New York Stock Exchange granting unto each of said
attorneys-in-fact  and agents,  and substitute or substitutes,  full power and
authority  to do and  perform  each and  every  act and  thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 27th day of November, 1995.

                                    /S/ L. JACK VAN FOSSEN

                                    L. Jack Van Fossen





                               POWER OF ATTORNEY

            KNOW  ALL MEN BY THESE  PRESENTS,  that  the  undersigned  officer
and/or director of THE SCOTTS COMPANY, an Ohio corporation,  which is about to
file with the Securities and Exchange Commission,  Washington, D.C., under the
provisions of the Securities Act of 1933, as amended, a REGISTRATION STATEMENT
ON FORM S-8 for the  registration of certain of its Common Shares for offering
and sale pursuant to the Stock Option Plan and Agreement,  dated as of January
9, 1992,  between The Scotts  Company and Theodore J. Host hereby  constitutes
and appoints  THEODORE J. HOST and CRAIG D. WALLEY,  and each of them,  as his
true and lawful  attorneys-in-fact  and agents with full power of substitution
and  resubstitution,  for him and in his name, place and stead, in any and all
capacities,  to sign such  Registration  Statement and any and all  amendments
thereto,  and to file the same, with all exhibits thereto, and other documents
in connection  therewith,  with the  Securities and Exchange  Commission,  The
Nasdaq Stock  Market and the New York Stock  Exchange,  granting  unto each of
said  attorneys-in-fact and agents, and substitute or substitutes,  full power
and  authority  to do and perform each and every act and thing  requisite  and
necessary  to be done in and about the  premises,  as fully to all intents and
purposes as he might or could do in person,  hereby  ratifying and  confirming
all things that each of said  attorneys-in-fact  and  agents,  or his or their
substitute  or  substitutes,  may  lawfully  do or cause to be done by  virtue
hereof.

            IN WITNESS  WHEREOF,  the undersigned has hereunto set his hand as
of this 7th day of December, 1995.

                                    /S/ PAUL D. YEAGER

                                    Paul D. Yeager