<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS OF THE SCOTTS COMPANY
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-K FOR THE YEAR
ENDED SEPTEMBER 30, 1997.
</LEGEND>
<MULTIPLIER> 1,000,000
<CURRENCY> US DOLLARS
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               SEP-30-1997
<EXCHANGE-RATE>                                      1
<CASH>                                              13
<SECURITIES>                                         0
<RECEIVABLES>                                      112
<ALLOWANCES>                                       (7)
<INVENTORY>                                        146
<CURRENT-ASSETS>                                   286
<PP&E>                                             248
<DEPRECIATION>                                   (102)
<TOTAL-ASSETS>                                     788
<CURRENT-LIABILITIES>                              139
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                        177
<COMMON>                                             0
<OTHER-SE>                                         212
<TOTAL-LIABILITY-AND-EQUITY>                       788
<SALES>                                            901
<TOTAL-REVENUES>                                   901
<CGS>                                              574
<TOTAL-COSTS>                                      804
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  27
<INCOME-PRETAX>                                     70
<INCOME-TAX>                                        30
<INCOME-CONTINUING>                                 40
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                        40
<EPS-PRIMARY>                                     1.35
<EPS-DILUTED>                                     1.35