<PAGE> 1
Exhibit 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statements of
The Scotts Company on Form S-8 (File Nos. 33-47073, 33-60056, 333-00021,
333-06061, and 333-27561) of our report dated September 11, 1998 on our audit of
the combined financial statements of Rhone-Poulenc Jardin as of December 31,
1997 and for the year then ended, which report is incorporated by reference in
this Current Report on Form 8-K.
Coopers & Lybrand Audit
Lyon, France
March 31, 2000
