EX-23 7 exhibit23smg0930201310k.htm EXHIBIT 23 Exhibit 23 SMG 9.30.13 10K Consent Letter
Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement Nos. 033-47073, 333-06061, 333-27561, 333-72715, 333-76697, 333-104490, 333-124503, 333-131466, 333-147397, 333-153925, 333-154364 and 333-186187 on Form S-8 and Registration Statement No. 333-185493 on Form S-3 of our reports dated November 20, 2013 relating to the consolidated financial statements and consolidated 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 Company’s Annual Report on Form 10-K for the year ended September 30, 2013.
/s/ DELOITTE & TOUCHE LLP
Columbus, Ohio
November 20, 2013