Exhibit 21

SUBSIDIARIES OF THE SCOTTS MIRACLE-GRO COMPANY

Gutwein & Co., Inc., an Indiana corporation

Scotts Global Investments, Inc., a Delaware corporation

Scotts Switzerland Holdings, SA (Switzerland)

Scotts Luxembourg SARL (Luxembourg)

OMS Investments, Inc., a Delaware corporation

Scotts Temecula Operations, LLC, a Delaware limited liability company

SMG Growing Media, Inc., an Ohio corporation

Rod McLellan Company, a California corporation

Hyponex Corporation, a Delaware corporation

AeroGrow International, Inc., a Nevada Corporation (30.9% ownership)

SMGM LLC, an Ohio limited liability company

Scotts-Sierra Investments LLC, a Delaware limited liability company

ASEF BV (Netherlands)

Scotts Australia Pty Limited (Australia)

Scotts Gardening Fertilizer (Wuhan) Co., Ltd. (China)

Scotts Benelux BVBA (Belgium) (OMS Investments, Inc. owns 0.1%)

Scotts Canada Ltd. (Canada)

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

Scotts de Mexico SA de CV (Mexico) (The Scotts Company LLC owns 0.5%)

Scotts France Holdings SARL (France)

Scotts France SAS (France)

Scotts Celaflor GmbH (Germany)

Scotts Celaflor HGmbH (Austria)

Scotts Holdings Limited (United Kingdom)

Levington Group Limited (United Kingdom)

The Scotts Company (UK) Limited (United Kingdom)

The Scotts Company (Manufacturing) Limited (United Kingdom)

Humax Horticulture Limited (UK)

O M Scott International Investments Limited (United Kingdom)

Scotts Horticulture Ltd. (Ireland)

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

Teak 2, Ltd., a Delaware corporation

Turf-Seed (Europe) Limited (Ireland)

The Scotts Company LLC, an Ohio limited liability company

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

SLS Franchise Systems 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) (Scotts Professional Products Co. owns 50%)

Scotts Professional Products Co., an Ohio corporation

Scotts Servicios, S.A. de C.V. (Mexico) (Scotts Products Co. owns 50%)

Swiss Farms Products, Inc., a Delaware corporation