Attached files
| file | filename |
|---|---|
| 10-K - FORM 10-K - SCOTTS MIRACLE-GRO CO | l38095e10vk.htm |
| EX-24 - EX-24 - SCOTTS MIRACLE-GRO CO | l38095exv24.htm |
| EX-21 - EX-21 - SCOTTS MIRACLE-GRO CO | l38095exv21.htm |
| EX-32 - EX-32 - SCOTTS MIRACLE-GRO CO | l38095exv32.htm |
| EX-4.4 - EX-4.4 - SCOTTS MIRACLE-GRO CO | l38095exv4w4.htm |
| EX-31.2 - EX-31.2 - SCOTTS MIRACLE-GRO CO | l38095exv31w2.htm |
| EX-31.1 - EX-31.1 - SCOTTS MIRACLE-GRO CO | l38095exv31w1.htm |
| EX-10.2.C - EX-10.2.C - SCOTTS MIRACLE-GRO CO | l38095exv10w2wc.htm |
| EX-10.17.B - EX-10.17.B - SCOTTS MIRACLE-GRO CO | l38095exv10w17wb.htm |
Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statement Nos. 033-47073,
333-06061, 333-27561, 333-72715, 333-76697, 333-104490, 333-124503, 333-131466, 333-147397,
333-153925 and 333-154364 on Form S-8 of our reports dated November 24, 2009, relating to the
financial statements and financial statement schedules of The Scotts Miracle-Gro Company (which
report expresses an unqualified opinion and includes an explanatory paragraph relating to the
adoption of new guidance regarding employers’ accounting for defined benefit pension and
postretirement plans) and the effectiveness of The Scotts Miracle-Gro Company’s internal control
over financial reporting, appearing in the Annual Report on Form 10-K of The Scotts Miracle-Gro
Company for the year ended September 30, 2009.
/s/ Deloitte & Touche LLP
Columbus, Ohio
November 24, 2009
November 24, 2009