Exhibit

We consent to the incorporation by reference in this Amendment No. 1 to Registration Statement No. 333-216307 on Form S-4 of our reports dated November 28, 2016, relating to the consolidated financial statements and financial statement schedules of The Scotts Miracle-Gro Company and subsidiaries (the “Company”), and the effectiveness of the Company’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Company for the year ended September 30, 2016 and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.