Exhibit 21

SUBSIDIARIES OF THE SCOTTS COMPANY

EG Systems, Inc., dba Scotts LawnService, an Indiana corporation

Hyponex Corporation, a Delaware corporation

OMS Investments, Inc., a Delaware corporation

       Scotts Temecula Operations, LLC, a Delaware corporation

Sanford Scientific, Inc., a New York corporation

Scotts Global Services, Inc., a Nevada corporation

Scotts Manufacturing Company, a Delaware corporation

       Miracle-Gro Lawn Products, Inc., a New York corporation

Scotts Products Company, an Ohio corporation

Scotts Professional Products Co., an Ohio corporation

Scotts-Sierra Horticultural Products Company, a California corporation

     Scotts-Sierra Crop Protection Company, a California corporation

     Scotts-Sierra Investments, Inc., a Delaware corporation

ASEF BV (Netherlands)

Scotts Australia Pty Ltd. (Australia)

Scotts Benelux BVBA (Belgium)

Scotts Canada Ltd. (Canada)

Scotts Chile Limitada (Chile)

Scotts Czech s.r.o.(Czech Republic)

Scotts de Mexico SA de CV (Mexico)

The Scotts Company (Nordic) AS (Denmark)

Scotts Finland Oy (Finland)

Scotts France Holdings SARL (France)

Scotts France SARL (France)

Scotts France SAS (France)

Scotts Holding GmbH (Germany)

Scotts Celaflor GmbH & Co. KG (Germany)

Scotts Celaflor HGmbH (Austria)

Scotts Holdings Limited (United Kingdom)

Levington Group Ltd. (United Kingdom)

     The Scotts Company (UK) Ltd. (United Kingdom)

               The Scotts Company (Manufacturing) Ltd. (United Kingdom)

OM Scott International Investments Ltd. (United Kingdom)

     Corwen Home and Garden Limited (United Kingdom)

     Scotts International B.V. (Netherlands)

Scotts Deutschland GmbH (Germany)

               Scott O.M. Espana S.A. (Spain)

               Scotts Profi HGmbH (Austria)

     Scotts Italia S.r.l. (Italy)

Scotts Horticulture Ltd. (Ireland)

Scotts Hungary KFT (Hungary)

The Scotts Company Italia S.r.l. (Italy)

*Scotts Japan, Ltd. (Japan)

The Scotts Company Kenya Ltd. (Kenya)

Scotts PBG Malaysia Sdn. Bhd. (Malaysia)

Scotts Norway AS (Norway)

Scotts Poland Sp.z.o.o. (Poland)

Scotts Sweden AB (Sweden)

Smith & Hawken, Ltd., a Delaware corporation

Swiss Farms Products, Inc., a Delaware corporation

* Not wholly-owned