SCOTTS COMPANY, S-4/A, EX-23.1, 2000-06-16

SCOTTS COMPANY
S-4/A, EX-23.1, 2000-06-16
AGRICULTURAL CHEMICALS

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                                                                    Exhibit 23.1


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                                                      PricewaterhouseCoopers LLP
                                                      100 East Broad Street
                                                      Suite 2100
                                                      Columbus OH 43215-3671
                                                      Telephone (614) 225-8700
                                                      Facsimile (614) 224-1044



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of The Scotts Company of our reports dated October 21,
1999 relating to the financial statements and financial statement schedules,
which appear in The Scotts Company's Annual Report on Form 10-K for the year
ended September 30, 1999.




June 16, 2000