Exhibit 21

DIRECT AND INDIRECT SUBSIDIARIES OF

THE SCOTTS MIRACLE-GRO COMPANY

Directly owned subsidiaries are located at the left margin, each subsidiary tier thereunder is indented. Subsidiaries are listed under the names of their respective parent entities. Unless otherwise noted, the subsidiaries are wholly-owned.

NAME	JURISDICTION OF FORMATION
Gutwein & Co., Inc.	Indiana
Scotts Global Investments, Inc.	Delaware
Scotts Switzerland Holdings, SA	Switzerland
Scotts Luxembourg SARL	Luxembourg
OMS Investments, Inc.	Delaware
Scotts Temecula Operations, LLC	Delaware
SMG Growing Media, Inc.	Ohio
AeroGrow International, Inc.1	Nevada
Hyponex Corporation	Delaware
Rod McLellan Company	California
The Hawthorne Gardening Company2	Delaware
SMGM LLC	Ohio
Scotts-Sierra Investments LLC	Delaware
ASEF BV	Netherlands
Scotts Asia, Limited	Hong Kong
Scotts Australia Pty Limited	Australia
Scotts Gardening Fertilizer (Wuhan) Co., Ltd.	China
Scotts Benelux BVBA3	Belgium
Scotts Canada Ltd.	Canada
Fafard & Brothers Ltd.	Canada
Scotts Czech s.r.o.	Czech Republic
Scotts de Mexico SA de CV4	Mexico
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	United Kingdom
O M Scott International Investments Limited	United Kingdom
Scotts Poland Sp.z.o.o.	Poland
Teak 2, Ltd.	Delaware
Turf-Seed (Europe) Limited	Ireland
The Scotts Company LLC5	Ohio

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¹ SMG Growing Media, Inc.'s ownership is 33.14%.

² Also conducts business under the assumed name The Hawthorne Garden Products Company.

³ OMS Investments, Inc. owns 0.1% and Scotts-Sierra Investments LLC owns the remaining 99.9%.

⁴ The Scotts Company LLC owns 0.5% and Scotts-Sierra Investments LLC owns the remaining 99.5%.

⁵ Also conducts business under the assumed names Scotts Miracle-Gro Products, The Ortho Group, The Scotts Company, Tomcat Brands, The Scotts Company of Ohio LLC, The Scotts Company LLC of Ohio, and The Scotts Company of Ohio.

NAME	JURISDICTION OF FORMATION
EG Systems, Inc.6	Indiana
SLS Franchise Systems LLC	Delaware
Sanford Scientific, Inc.	New York
Scotts Global Services, Inc.	Ohio
Scotts Manufacturing Company	Delaware
Miracle-Gro Lawn Products, Inc.	New York
Scotts Products Co.	Ohio
Scotts Servicios, S.A. de C.V.7	Mexico
Scotts Professional Products Co.	Ohio
Scotts Servicios, S.A. de C.V.7	Mexico
Swiss Farms Products, Inc.	Delaware

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⁶ Also conducts business under the assumed name Scotts LawnService.

⁷ Scotts Professional Products Co. owns 50% and Scotts Products Co. owns 50%.