CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement(Form
S-8 No. 333-89531) pertaining to the Garden.com, Inc. Amended and Restated 1996
Stock Option/Stock Issuance Plan and in Registration Statement (Form S-8 No.
333-89519) pertaining to the Garden.com, Inc. 1999 Employee Stock Purchase Plan
of the Company of our report dated July 28, 2000 (except for Note 10 as to which
the date is September 28, 2000), with respect to the financial statements and
schedules of the Company included in the Annual Report (Form 10-K) for the year
ended June 30, 2000.
/s/ Ernst & Young LLP
ERNST & YOUNG LLP
Austin, Texas
October 13, 2000
