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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001144204-04-003278.txt : 20040322
<SEC-HEADER>0001144204-04-003278.hdr.sgml : 20040322
<ACCEPTANCE-DATETIME>20040322114739
ACCESSION NUMBER:		0001144204-04-003278
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040318
FILED AS OF DATE:		20040322

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HURLEY DAVID C
		CENTRAL INDEX KEY:			0001253263

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14015
		FILM NUMBER:		04681556

	MAIL ADDRESS:	
		STREET 1:		C/O BE AEROSPACE INC
		STREET 2:		1400 CORPORATE CENTERWAY
		CITY:			WELLINGTON
		STATE:			FL
		ZIP:			33414

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:		C/O IONATRON, INC.
		STREET 2:		3590 EAST COLUMBIA STREET
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85714
		BUSINESS PHONE:		520-628-7415

	MAIL ADDRESS:	
		STREET 1:		C/O IONATRON, INC.
		STREET 2:		3590 EAST COLUMBIA STREET
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85714

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

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-03-18</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001253263</rptOwnerCik>
            <rptOwnerName>HURLEY DAVID C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>IONATRON INC</rptOwnerStreet1>
            <rptOwnerStreet2>3590 E COLUMBIA STREET</rptOwnerStreet2>
            <rptOwnerCity>TUSCON</rptOwnerCity>
            <rptOwnerState>AZ</rptOwnerState>
            <rptOwnerZipCode>85714</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>2.85</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-03-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-03-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Stock options vest as to 25,000 shares on each of 3/18/2005 and 3/18/2006.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ David Hurley</signatureName>
        <signatureDate>2004-03-18</signatureDate>
    </ownerSignature>
</ownershipDocument>

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