<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AND CONSOLIDATED STATEMENT OF OPERATIONS OF THE
SCOTTS COMPANY AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO THE FORM 10-K
FOR THE YEAR ENDED SEPTEMBER 30, 1999.
</LEGEND>

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-START>                             SEP-30-1998
<PERIOD-END>                               SEP-30-1999
<CASH>                                      30,300,000
<SECURITIES>                                         0
<RECEIVABLES>                              217,800,000
<ALLOWANCES>                              (16,400,000)
<INVENTORY>                                313,200,000
<CURRENT-ASSETS>                           641,700,000
<PP&E>                                     422,000,000
<DEPRECIATION>                           (162,600,000)
<TOTAL-ASSETS>                           1,769,600,000
<CURRENT-LIABILITIES>                      366,900,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                173,900,000
<COMMON>                                       200,000
<OTHER-SE>                                 269,200,000
<TOTAL-LIABILITY-AND-EQUITY>             1,769,600,000
<SALES>                                  1,648,300,000
<TOTAL-REVENUES>                         1,678,600,000
<CGS>                                      989,100,000
<TOTAL-COSTS>                            1,486,100,000
<OTHER-EXPENSES>                           (3,600,000)
<LOSS-PROVISION>                             3,600,000
<INTEREST-EXPENSE>                          79,100,000
<INCOME-PRETAX>                            117,100,000
<INCOME-TAX>                                47,900,000
<INCOME-CONTINUING>                         69,100,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                              5,900,000
<CHANGES>                                            0
<NET-INCOME>                                63,200,000
<EPS-BASIC>                                       2.93
<EPS-DILUTED>                                     2.08