SECURITIES AND EXCHANGE COMMISSION

                         Washington, D.C.  20549

                               _____________

                                 FORM 8-A
                                    
            FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
                PURSUANT TO SECTION 12(b) OR 12(g) OF THE
                     SECURITIES EXCHANGE ACT OF 1934
                               ____________

                            THE SCOTTS COMPANY
                       THE O.M. SCOTT & SONS COMPANY
        (Exact name of registrants as specified in their charters)

Delaware                                31-1199481
(State of Incorporation                 (IRS Employer
   or organization)                        (Identification No.)


                           14111 Scottslawn Road
                          Marysville, Ohio  43041
                              (513) 644-0011
                 (Address of Principal Executive Offices)

                              ______________

     Securities to be registered pursuant to Section 12(b) of the Act:

                                           Name of each exchange
Title of each class                        on which each class
to be so registered                        is to be registered

9 7/8% Senior Subordinated Notes           New York Stock Exchange
due August 1, 2004
                             _________________

     Securities to be registered pursuant to Section 12(g) of the Act:

                                   None
                                

Item 1.   Description of Registrant's Securities to be
          Registered

          The description of the Registrants' 9 7/8% Senior
          Subordinated Notes due August 1, 2004 (the
          "Notes") contained under the headings "DESCRIPTION
          OF NOTES" on pages S-11 to S-16 of the Prospectus
          Supplement dated July 12, 1994 to the Prospectus
          dated June 21, 1994 (the "Prospectus"), contained
          in the Registrants' Registration Statement on Form
          S-3 (File No. 33-53941), and "DESCRIPTION OF DEBT
          SECURITIES" on pages 33 through 45 of the
          Prospectus is incorporated herein by reference.

Item 2.   Exhibits

          The following exhibits are filed as part of the
          registration statement:

          1.1  Form of 9 7/8% Senior Subordinated Note due
               August 1, 2004 (incorporated by reference to
               Exhibit 4.2 to the Registrants' Form 8-K
               dated July 22, 1994 (File No. 0-19768) and
               filed through the EDGAR System).

          2.1  Indenture dated as of June 1, 1994, between the
               Registrants and Chemical Bank, as Trustee
               (incorporated by reference to Exhibit 4(b) to the
               Registrants' Registration Statement on Form S-3
               (File No. 33-53941) filed through the EDGAR
               System).
          
          2.2  First Supplemental Indenture dated as of July 12,
               1994, between the Registrants and Chemical Bank,
               as Trustee (incorporated by reference to Exhibit
               4.1 to the Registrants' Form 8-K dated July 22,
               1994 (File No. 0-19768) and filed through the
               EDGAR System).
          
                                 SIGNATURE

          Pursuant to the requirements of Section 12 of the
Securities Exchange Act of 1934, the Registrants have duly caused
this registration statement to be signed on its behalf by the
undersigned, thereto duly authorized.



                              THE SCOTTS COMPANY



Date: July 26, 1994                By      /s/ Craig D. Walley
                                   Name: Craig D. Walley
                                   Title: Vice President,
                                         General Counsel
                                         and Secretary



                              THE O.M. SCOTT & SONS COMPANY



Date: July 26, 1994                By     /s/ Craig D. Walley
                                   Name:  Craig D. Walley
                                   Title: Vice President, 
                                        General Counsel
                                        and Secretary