GARDEN COM INC
NT 10-Q, 2000-11-15
COMPUTER PROGRAMMING SERVICES
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                     U.S. SECURITIES AND EXCHANGE COMMISSION

                              WASHINGTON, DC 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                           Commission File No. 0-26265

(Check  One):  [  ]  Form  10-K   [  ] Form 11-K   [ ] Form 20-F   [X] Form 10-Q
[  ]  Form  N-SAR

For  Period  Ended:  September  30,  2000.

[  ]  Transition  Report  on  Form  10-K  or  Form  10-KSB
[  ]  Transition  Report  on  Form  20-F
[  ]  Transition  Report  on  Form  11-K
[  ]  Transition  Report  on  Form  10-Q  or  Form  10-QSB
[  ]  Transition  Report  on  Form  N-SAR

For  the  Transition  Period  Ended:  Not  Applicable

     Read  attached  instruction  sheet  before preparing form.  Please print or
type.

     Nothing  in  this  form shall be construed to imply that the Commission has
verified  any  information  contained  herein.

     If  the  notification  relates  to  a  portion of the filing checked above,
identify  the  Item(s)  to  which  the  notification  relates:  Not  Applicable


                                     Part I
                             Registrant Information

Full  Name  of  Registrant:  Garden.com,  Inc.

Former  Name  if  Applicable:  Not  Applicable

Address  of  Principal  Executive Office (Street and Number):  3301 Steck Avenue

City,  State  and  Zip  Code:  Austin,  TX  78757

<PAGE>
                                     Part II
                             Rules 12b-25(b) and (c)

     If  the  subject  report  could not be filed without unreasonable effort or
expense  and  the  registrant  seeks  relief  pursuant  to  Rule  12b-25(b), the
following  should  be  completed.  (Check  box  if  appropriate)

    |(a)  The  reason  described  in  reasonable detail in Part III of this form
    |     could  not  be  eliminated  without  unreasonable  effort  or expense;
    |
    |(b)  The  subject  annual  report,  semiannual report, transition report on
    |     Form  10-K,  Form  20-F,  Form  11-K  or  Form  N-SAR,  or  portion
    |     thereof  will  be  filed  on  or  before  the  fifteenth  calendar day
[X] |     following  the  prescribed  due  date; or the subject quarterly report
    |     or  transition  report  on Form 10-Q, or portion thereof will be filed
    |     on  or  before  the  fifth  calendar  day following the prescribed due
    |     date;  and
    |
    |(c)  The  accountant's  statement  or  other  exhibit  required  by
    |     Rule  12b-25(c)  has  been  attached  if  applicable.


                                    Part III
                                    Narrative

     State  below  in  reasonable  detail the reasons why Form 10-K, 11-K, 20-F,
10-Q,  N-SAR  or the transition report portion thereof could not be filed within
the  prescribed  time  period.  (Attach  extra  sheets  if  needed.)

     The  registrant  could  not  file  its  annual  report on Form 10-Q for the
quarter ended September 30, 2000 on the prescribed filing date for the following
reasons:

          The  Company  announced  on  November  15,  2000,  that  it will
     begin a phased shut-down of its retail operations and the sale of its
     consumer  business  assets. The Company has filed a Current Report on
     Form  8-K  on  November  15, 2000, with respect to this announcement.
     Given  the  timing of the Company's announcement, the Company was not
     able to complete the Company's Form 10-Q by the required filing date,
     November  14,  2000.


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<PAGE>
                                     Part IV
                                Other Information

     (1)     Name  and  telephone  number of person to contact in regard to this
notification:

Jana  D.  Wilson,  Chief  Financial  Officer     512-532-4000

     (2)     Have  all other periodic reports required under section 13 or 15(d)
of  the  Securities Exchange Act of 1934 or section 30 of the Investment Company
Act  of  1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed?  If the answer is no,
identify  report(s).
                                                             [X]  Yes   [  ]  No

     (3)     Is  it  anticipated  that  any  significant  change  in  results of
operations  from  the  corresponding  period  for  the  last fiscal year will be
reflected  by  the  earnings  statements to be included in the subject report or
portion  thereof?

                                                             [  ]  Yes   [X]  No


                                        3
<PAGE>
     Garden.com, Inc. has caused this notification to be signed on its behalf by
the  undersigned  thereunto  duly  authorized.

     Dated  this  15th  day  of  November,  2000.

                              GARDEN.COM,  INC.

                              BY       /s/  Jana  D.  Wilson
                                -----------------------------------------
                                   Jana  D.  Wilson,  Chief  Financial
                                   Officer


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