    <SEC-DOCUMENT>0001443984-23-000380-index.html : 20231213
    <SEC-HEADER>0001443984-23-000380.hdr.sgml : 20231213
    <ACCEPTANCE-DATETIME>20231213162946
    ACCESSION NUMBER:		0001443984-23-000380
    CONFORMED SUBMISSION TYPE:	ARS
    PUBLIC DOCUMENT COUNT:		1
    CONFORMED PERIOD OF REPORT:	20230930
    FILED AS OF DATE:		20231213
    DATE AS OF CHANGE:		20231213
    EFFECTIVENESS DATE:		20231213

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			SCOTTS MIRACLE-GRO CO
    		CENTRAL INDEX KEY:			0000825542
    		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE CHEMICALS [2870]
    		IRS NUMBER:				311414921
    		STATE OF INCORPORATION:			OH
    		FISCAL YEAR END:			0930

    	FILING VALUES:
    		FORM TYPE:		ARS
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-11593
    		FILM NUMBER:		231484349

    	BUSINESS ADDRESS:
    		STREET 1:		14111 SCOTTSLAWN ROAD
    		CITY:			MARYSVILLE
    		STATE:			OH
    		ZIP:			43041
    		BUSINESS PHONE:		9376440011

    	MAIL ADDRESS:
    		STREET 1:		14111 SCOTTSLAWN ROAD
    		STREET 2:		N/A
    		CITY:			MARYSVILLE
    		STATE:			OH
    		ZIP:			43041

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	SCOTTS COMPANY
    		DATE OF NAME CHANGE:	19920703

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	CDS HOLDING CORP
    		DATE OF NAME CHANGE:	19900104
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>ARS
    <SEQUENCE>1
    <FILENAME>ars.pdf
    <DESCRIPTION>ARS
    <TEXT>
    Document 1 - file: ars.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>