Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated November 22, 2004 relating to the financial statements and financial statement schedule of The Scotts Miracle-Gro Company, which appear in The Scotts Miracle-Gro Company’s Annual Report on Form 10-K for the year ended September 30, 2005.

/s/ PricewaterhouseCoopers LLP

Columbus, Ohio

January 31, 2006