EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-4 (File No. 333-92186) of The Scotts Company of our report
dated October 29, 2001, except for Note 22, as to which the date is December 12,
2001, and paragraph 5 of Note 18, as to which the date is June 5, 2002, and Note
25 and Note 20, as to which the date is September 10, 2002 relating to the
financial statements, which appears in the Scotts Company's Current Report on
Form 8-K/A dated September 13, 2002. We also consent to the incorporation by
reference of our report dated October 29, 2001 relating to the financial
statement schedule, which appears in The Scotts Company's Annual Report on Form
10-K for the fiscal year ended September 30, 2001. We also consent to the
reference to us under the heading "Experts" in such Registration Statement on
Form S-4.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Columbus, Ohio
September 27, 2002








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