<SEC-DOCUMENT>0001443984-23-000012-index.html : 20230123
<SEC-HEADER>0001443984-23-000012.hdr.sgml : 20230123
<ACCEPTANCE-DATETIME>20230123161218
ACCESSION NUMBER:		0001443984-23-000012
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20230123
DATE AS OF CHANGE:		20230123
EFFECTIVENESS DATE:		20230123

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269360
		FILM NUMBER:		23544609

	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>S-8
<SEQUENCE>1
<FILENAME>smg2023-01x23sx8registrati.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: smg2023-01x23sx8registrati.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>smg2023-01x23sx8xex107feec.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 2 - file: smg2023-01x23sx8xex107feec.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>smg2023-01x23sx8xex51opini.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 3 - file: smg2023-01x23sx8xex51opini.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>4
<FILENAME>smg2023-01x23sx8xex101ltip.htm
<DESCRIPTION>EX-10.1
<TEXT>
Document 4 - file: smg2023-01x23sx8xex101ltip.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>smg2023-01x23sx8ex231deloi.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 5 - file: smg2023-01x23sx8ex231deloi.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>smg20170127s8ex23image1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: smg20170127s8ex23image1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>smg20170127s8ex51image0.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: smg20170127s8ex51image0.gif

</DOCUMENT>
</SEC-DOCUMENT>