Exhibit 32

                          SECTION 1350 CERTIFICATION*

    In connection with the Annual Report of The Scotts Company (the "Company")
on Form 10-K for the fiscal year ended September 30, 2003 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), the
undersigned James Hagedorn, President, Chief Executive Officer and Chairman of
the Board of the Company, and Christopher L. Nagel, Executive Vice President and
Chief Financial Officer of the Company, certify, pursuant to Section 1350 of
Chapter 63 of Title 18 of the United States Code, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that, to the best of their knowledge:

    1)  The Report fully complies with the requirements of Section 13(a) of the
        Securities Exchange Act of 1934; and

    2)  The information contained in the Report fairly presents, in all material
        respects, the financial condition and results of operations of the
        Company.

      /s/ James Hagedorn                       /s/ Christopher L. Nagel
      ----------------------------------       ------------------------------
      James Hagedorn                           Christopher L. Nagel
      President, Chief Executive Officer       Executive Vice President
      and Chairman of the Board                and Chief Financial Officer

      December 8, 2003                         December 9, 2003

* THIS CERTIFICATION IS BEING FURNISHED AS REQUIRED BY RULE 13A-14(B) UNDER THE
SECURITIES EXCHANGE ACT OF 1934 (THE "EXCHANGE ACT") AND SECTION 1350 OF CHAPTER
63 OF TITLE 18 OF THE UNITED STATES CODE, AND SHALL NOT BE DEEMED "FILED" FOR
PURPOSES OF SECTION 18 OF THE EXCHANGE ACT OR OTHERWISE SUBJECT TO THE LIABILITY
OF THAT SECTION. THIS CERTIFICATION SHALL NOT BE DEEMED TO BE INCORPORATED BY
REFERENCE INTO ANY FILING UNDER THE SECURITIES ACT OF 1933 OR THE EXCHANGE ACT,
EXCEPT AS OTHERWISE STATED IN SUCH FILING.