EXHIBIT 23

                       Consent of Independent Accountants









                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-98239) and Form S-8 (File Nos. 333-35942,
033-47073, 033-60056, 333-06061, 333-27561, 333-72715, and 333-76697) of
The Scotts Company of our report dated October 30, 2002, relating to the
financial statements and financial statement schedules, which appears in
this Form 10-K.



/s/ PricewaterhouseCoopers LLP

Columbus, Ohio
December 10, 2002