EXHIBIT 21

SUBSIDIARIES OF THE SCOTTS MIRACLE-GRO COMPANY

Gutwein & Co., Inc., an Indiana corporation

Scotts Global Investments, Inc.

Scotts Switzerland Holdings, SA

SMG Brands, Inc., a Delaware corporation

SMG Growing Media, Inc., an Ohio corporation

Rod McLellan Company, a California corporation

SMGM LLC, an Ohio limited liability company

The Scotts Company LLC, an Ohio limited liability company

EG Systems, Inc., dba Scotts LawnService, an Indiana corporation

Hyponex Corporation, a Delaware corporation

OMS Investments, Inc., a Delaware corporation

Scotts Temecula Operations, LLC, a Delaware limited liability company

Sanford Scientific, Inc., a New York corporation

Scotts Global Services, Inc., an Ohio corporation

Scotts Manufacturing Company, a Delaware corporation

Miracle-Gro Lawn Products, Inc., a New York corporation

Scotts Products Co., an Ohio corporation

Scotts Servicios, S.A. de C.V. (Mexico)¹

Scotts Professional Products Co., an Ohio corporation

Scotts Servicios, S.A. de C.V. (Mexico)²

Scotts-Sierra Horticultural Products Company, a California corporation

Scotts-Sierra Crop Protection Company, a California corporation

Scotts-Sierra Investments, Inc., a Delaware corporation

ASEF BV (Netherlands)

Scotts Australia Pty Ltd. (Australia)

Scotts Benelux BVBA (Belgium)³

Scotts Canada Ltd. (Canada)

Scotts Czech s.r.o. (Czech Republic)

Scotts de Mexico SA de CV (Mexico)

Scotts France Holdings SARL (France)

Scotts France SARL (France)⁴

Scotts France SAS (France)⁵

Scotts Holding GmbH (Germany)

Scotts Celaflor GmbH & Co. KG (Germany)

Scotts Celaflor HGmbH (Austria)

Scotts Holdings Limited (United Kingdom)

Levington Group Ltd. (United Kingdom)

The Scotts Company (UK) Ltd. (United Kingdom)

1	Not wholly-owned, Scotts Professional Products Co. owns 50%
2	Not wholly-owned, Scotts Products Co. owns 50%
3	Not wholly-owned, OMS Investments, Inc. owns .01%
4	Not wholly-owned, Scotts Holdings Ltd. owns .01%
5	Not wholly-owned, Scotts France SARL owns .01%

The Scotts Company (Manufacturing) Ltd. (United Kingdom)

OM Scott International Investments Ltd. (United Kingdom)

Scotts International B.V. (Netherlands )

Scotts Deutschland GmbH (Germany)

Scott O.M. España, S.A. (Spain)

Scotts Italia S.r.l. (Italy)⁶

Scotts Horticulture Ltd. (Ireland)

Scotts Hungary KFT (Hungary)⁷

Scotts PBG Malaysia Sdn. Bhd. (Malaysia)

Scotts Poland Sp.z.o.o. (Poland)

Scotts Sweden AB (Sweden)

The Scotts Company (Nordic) A/S (Denmark)

The Scotts Company Italia S.r.l. (Italy)

The Scotts Company Kenya Ltd. (Kenya)

Turf-Seed Europe (Ireland)⁸

Smith & Hawken, Ltd., a Delaware corporation

Swiss Farms Products, Inc., a Delaware corporation

6	Not wholly-owned, James Hagedorn owns .05%
7	Not wholly-owned, OMS Investments, Inc. owns 3%
8	Not wholly-owned, Owned 51% by Tempoverde, Srl.

2