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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UUnO6ibu3VeKwHKjRgN0NlromDLFi4eV0NjkEwakWJVZlt/jtJCJTHR0AVOMKZle
 G6HpUVzqO3SYIXro9tE0bA==

<SEC-DOCUMENT>0001144204-04-001926.txt : 20040219
<SEC-HEADER>0001144204-04-001926.hdr.sgml : 20040219
<ACCEPTANCE-DATETIME>20040219201845
ACCESSION NUMBER:		0001144204-04-001926
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040102
FILED AS OF DATE:		20040219

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HEIDEN FRED
		CENTRAL INDEX KEY:			0001244113

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14015
		FILM NUMBER:		04617581

	BUSINESS ADDRESS:	
		STREET 1:		U.S. HOME & GARDEN INC
		STREET 2:		655 MONTGOMERY ST.
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111

	FORMER NAME:	
		FORMER CONFORMED NAME:	HELDEN FRED
		DATE OF NAME CHANGE:	20030619

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			US HOME & GARDEN INC
		CENTRAL INDEX KEY:			0000879911
		STANDARD INDUSTRIAL CLASSIFICATION:	TEXTILE MILL PRODUCTS [2200]
		IRS NUMBER:				770262908
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		655 MONTGOMERY ST STE 500
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
		BUSINESS PHONE:		4156168111

	MAIL ADDRESS:	
		STREET 1:		655 MONTGOMERY ST
		STREET 2:		SUITE 500
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NATURAL EARTH TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v01708-heiden_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-01-02</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000879911</issuerCik>
        <issuerName>US HOME &amp; GARDEN INC</issuerName>
        <issuerTradingSymbol>USHG.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001244113</rptOwnerCik>
            <rptOwnerName>HEIDEN FRED</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O MARLIN MORTGAGE</rptOwnerStreet1>
            <rptOwnerStreet2>21931 U.S. HIGHWAY 19 NORTH</rptOwnerStreet2>
            <rptOwnerCity>CLEARWATER</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33765</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Director Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.48</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-01-02</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2005-01-02</value>
            </exerciseDate>
            <expirationDate>
                <value>2009-01-02</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <ownerSignature>
        <signatureName>/s/ Fred Heiden</signatureName>
        <signatureDate>2004-02-18</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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