Exhibit 32

                           SECTION 1350 CERTIFICATION*

      In connection with the Quarterly Report of The Scotts Company (the
"Company") on Form 10-Q for the quarterly period ended June 26, 2004 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
the undersigned, James Hagedorn, President, Chief Executive Officer and Chairman
of the Board of the Company, and Christopher L. Nagel, Executive Vice President
and Chief Financial Officer of the Company, certify, pursuant to Section 1350 of
Chapter 63 of Title 18 of the United States Code, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that, to the best of their knowledge:

      1)    The Report fully complies with the requirements of Section 13(a) of
            the Securities Exchange Act of 1934; and

      2)    The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company.

      /s/ James Hagedorn                        /s/ Christopher L. Nagel
      -----------------------------------       --------------------------------
      James Hagedorn                            Christopher L. Nagel
      President, Chief Executive Officer        Executive Vice President
      and Chairman of the Board                 and Chief Financial Officer

      August 9, 2004                            August 9, 2004

*     THIS CERTIFICATION IS BEING FURNISHED AS REQUIRED BY RULE 13a-14(b) UNDER
      THE SECURITIES EXCHANGE ACT OF 1934 (THE "EXCHANGE ACT") AND SECTION 1350
      OF CHAPTER 63 OF TITLE 18 OF THE UNITED STATES CODE, AND SHALL NOT BE
      DEEMED "FILED" FOR PURPOSES OF SECTION 18 OF THE EXCHANGE ACT OR OTHERWISE
      SUBJECT TO THE LIABILITY OF THAT SECTION. THIS CERTIFICATION SHALL NOT BE
      DEEMED TO BE INCORPORATED BY REFERENCE INTO ANY FILING UNDER THE
      SECURITIES ACT OF 1933 OR THE EXCHANGE ACT, EXCEPT AS OTHERWISE STATED IN
      SUCH FILING.

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