Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated December 14, 2005, relating to the financial statements and financial statement schedule of The Scotts Miracle-Gro Company, and management’s report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of The Scotts Miracle-Gro Company for the year ended September 30, 2005.

/s/ Deloitte & Touche LLP

Columbus, Ohio
January 30, 2006