<SEC-DOCUMENT>0001950047-23-006096.txt : 20231214
<SEC-HEADER>0001950047-23-006096.hdr.sgml : 20231214
<ACCEPTANCE-DATETIME>20231214171006
ACCESSION NUMBER:		0001950047-23-006096
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231214
DATE AS OF CHANGE:		20231214

SUBJECT COMPANY:	

	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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-11593
		FILM NUMBER:		231487899

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mistretta Nancy G.
		CENTRAL INDEX KEY:			0001409462

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		14111 SCOTTSLAWN ROAD
		CITY:			MARYSVILLE
		STATE:			OH
		ZIP:			43041
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001409462</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0000825542</issuerCik>
            <issuerName>THE SCOTTS MIRACLE-GRO COMPANY</issuerName>
            <secFileNumber>001-11593</secFileNumber>
            <issuerAddress>
                <ns2:street1>14111 Scottslawn Road</ns2:street1>
                <ns2:city>Maruysville</ns2:city>
                <ns2:stateOrCountry>OH</ns2:stateOrCountry>
                <ns2:zipCode>43041</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(937) 644-0011</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>NANCY G. MISTRETTA</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Director</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>38th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>3200</noOfUnitsSold>
            <aggregateMarketValue>197140.16</aggregateMarketValue>
            <noOfUnitsOutstanding>56552916</noOfUnitsOutstanding>
            <approxSaleDate>12/14/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Class A</securitiesClassTitle>
            <acquiredDate>01/18/2016</acquiredDate>
            <natureOfAcquisitionTransaction>Shares Purchased through Employee Stock Purchase Plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>3200</amountOfSecuritiesAcquired>
            <paymentDate>01/18/2016</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>NANCY G. MISTRETTA</name>
                <address>
                    <ns2:street1>14111 Scottslawn Road</ns2:street1>
                    <ns2:city>Maruysville</ns2:city>
                    <ns2:stateOrCountry>OH</ns2:stateOrCountry>
                    <ns2:zipCode>43041</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>12/08/2023</saleDate>
            <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
            <grossProceeds>60250.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>12/14/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Nancy G Mistretta</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
