Exhibit 10.7(d)

Executive Officers of

The Scotts Miracle-Gro Company

who are parties to form of

Employee Confidentiality, Noncompetition,

Nonsolicitation Agreement for employees

participating in The Scotts Company LLC

Amended and Restated Executive Incentive Plan

	Date of Employee Confidentiality,
Name and Principal Position	Noncompetition, Nonsolicitation
with The Scotts Miracle-Gro Company	Agreement
Barry W. Sanders, President and Chief Operating Officer	April 22, 2005
Thomas Randal Coleman, Executive Vice President and Chief Financial Officer	May 15, 2006
Michael C. Lukemire, Executive Vice President, North American Operations	June 26, 2006
Ivan C. Smith, Executive Vice President, General Counsel, Corporate Secretary and Chief Compliance Officer	June 26, 2006
Denise S. Stump, Executive Vice President, Global Human Resources and Chief Ethics Officer	August 8, 2006