UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934
(Amendment No. 1 )

The Scotts Company
- ------------------------------------------------------------
(Name of Issuer)


COMMON STOCK
- -------------------------------------
(Title of Class of Securities)


810186106
- -------------------------------------
(CUSIP Number)

Check the following box if a fee is being paid with this 
statement //.  (A fee is not required only if the filing 
person:  (1) has a previous statement on file reporting 
beneficial ownership of more than five percent of the class 
of securities described in Item 1;  and (2)  has filed no 
amendment subsequent thereto reporting beneficial ownership 
of five percent or less of such class.) (See Rule 13d-7.)

*The remainder of this cover page shall be filled out for a 
reporting persons initial filing on this form with respect 
to the subject class of securities, and for any subsequent 
amendment containing information which would alter the 
disclosures provided in a prior page.

The information required in the remainder of this cover page 
shall not be deemed to be filed for the purpose of Section 
18 of the Securities Exhange Act of 1934 (Act) or 
otherwise subject to the liabilities of that section of the 
Act but shall be subject to all other provisions of the Act 
(however, see the Notes).


Page 1 of 6 Pages

CUSIP No.       810186106       13G       Page 2 of 6 Pages

- ------------------------------------------------------------
(1)    NAME OF REPORTING PERSON S.S. OR I.R.S IDENTIFICATION
       NO. OF ABOVE PERSON

       ICM ASSET MANAGEMENT, INC.
       91-1150802
- ------------------------------------------------------------

(2)    CHECK THE APPROPRIATE BOX IF A MEMBER OF A 
       GROUP*		(a)  / /
	             	(b)  / /
- ------------------------------------------------------------

(3)    SEC USE ONLY

- ------------------------------------------------------------

(4)    CITIZENSHIP OR PLACE OF ORGANIZATION

       WASHINGTON
- ------------------------------------------------------------

                              (5) SOLE VOTING POWER
      NUMBER OF                   457,383
       SHARES                     ----------------
     BENEFICIALLY             (6) SHARED VOTING POWER
      OWNED BY                    0
       EACH                       -------------------
      REPORTING               (7) SOLE DISPOSITIVE POWER
      PERSON                      619,216
       WITH                       ----------------------
                              (8) SHARED DISPOSITIVE POWER
                                  0
                                  ------------------------

- ----------------------------------------------------------
(9)    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
       PERSON
       619,216   	
- ------------------------------------------------------------
(10)    CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
        EXCLUDES CERTAIN SHARES*  / /

- ------------------------------------------------------------
(11)    PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
        3.3%      	
- ------------------------------------------------------------
(12)    TYPE OF REPORTING PERSON*
	       IA  
- ------------------------------------------------------------
*SEE INSTRUCTION BEFORE FILLING OUT!


Page 2 of 6 Pages	


ITEM    1

        (a).  Name of Issuer    The Scotts Company
        (b).  Address of Issuer's Principal Executive 
              Offices    14111 Scottslawn Rd. Marysville OH 43041
                         
ITEM    2

        (a).  Name of Person Filing       ICM Asset Management, Inc.
        (b).  Address of Principal Business Office or, if
              none, Residence   
              601 W. Main Ave., Ste. 600, Spokane, WA 99201
        (c).  Citizenship 	              Washington
        (d).  Title of Class of Securities    COMMON STOCK
        (e).  CUSIP Number                    810186106

ITEM    3     IF THIS STATEMENT IS FILED PURSUANT TO RULES
              13D-1(b), OR 13D-2(b),  CHECK WHETHER THE 
              PERSON FILING IS A:

       (a).  /  /  Broker or Dealer registered under Section
                   15 of the Act
       (b).  /  /  Bank as defined in section 3(a) (6) of
                   the Act
       (c).  /  /  Insurance Company as defined in section
                   3(a) (19) of the Act
       (d).  /  /  Investment Company registered under
                   section B of the Investment Company Act
       (e).  /X /  Investment Adviser registered under 
                   section 203 of the Investment Advisers Act
                   of 1940
       (f).  /  /  Employee Benefit Plan.  Pension Fund
                   which is subject to the provisions of the
                   Employee Retirement Income Security Act
                   of 1974 or Endowment Fund;  see Section
                   240.13d-1(b) (1) (ii) (F)
       (g).  /  /  Parent Holding Company, in accordance
                   with Section 240.13d-1(b) (ii) (6) (Note: 
                   See Item 7)
       (h).  /  /  Group, in accordance with Section
                   240.13d-1(b) (1) (ii) (H)

ITEM    4          OWNERSHIP

                   If the percent of the class owned, as of 
                   December 31 of the year covered by the 
                   statement, or as of the last day of any 
                   month described in Rule 13d-1(b) (2), if
                   applicable, exceeds five percent, provide
                   the following information as of that date
                   and identify these shares which there is
                   a right to acquire.

       (a)         Amount Beneficially Owned
                   NA
                   --------------------------
       (b)         Percent of Class
                   NA
                   --------------------------
Page 3 of 6 Pages


       (c)         Number of shares as to which such person 
                   has:

                   (I)   sole power to vote or to direct the
                         vote                         NA
                   (ii)  shared power to vote or to direct 
                         the vote                          NA
                   (iii) sole power to dispose or to 
                         direct the disposition of  NA
                   (iv)  shared power to dispose or to 
                         direct the disposition of          NA

INSTRUCTION:    For computations regarding securities which
                represent a right to acquire an underlying 
                security see Rule 13d-3(d) (1).

ITEM 5.    OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS

           If this statement is being filed to report the 
           fact that as of the date hereof the reporting
           person has ceased to be the beneficial owner of
           more than five percent of the class of 
           securities, check the following.	/ X /

INSTRUCTION:    Dissolution of a group requires a 
                response to this item.

ITEM 6.    OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF 
            OF ANOTHER PERSON

            If any other person is known to have the right
            to receive or the power to direct the receipt of
            dividends from, or the proceeds from the sale of
            such securities, a statement to that effect
            should be included in response to this item and,
            if such interest relates to more than five
            percent of the class, such person should be
            identified.  A listing of the shareholders of an
            investment company registered under the
            Investment Company Act of 1940 or the 
            beneficiaries of employee benefit plan, pension
            fund or endowment fund is not required.

            Clients of ICM Asset Management, Inc. have the right to
            receive or the power to direct the receipt of dividends
 	    from, or the proceeds from the sale of these securities.
            No such interest relates to more than 5% of the class.



Page 4 of 6 Pages


ITEM 7.    IDENTIFICATION AND CLASSIFICATION OF THE 
           SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING
           REPORTED ON BY THE PARENT HOLDING COMPANY

           If a parent holding company has filed this 
           schedule, pursuant to Rule 13d-1(b) (ii) (g), so
           indicate under Item 3(g) and attach an exhibit
           stating the identity and the Item 3
           classification of the relevant subsidiary.  If a
           parent holding company has filed this schedule
           pursuant to Rule 13d-1(c), attach an exhibit 
           stating the identity of each member of the group.

           Not Applicable

ITEM 8.    IDENTIFICATION AND CLASSIFICATION OF 
           MEMBERS OF THE GROUP

           If a group has filed this schedule pursuant 
           to Rule 13d-1(b) (ii) (H), so indicate under Item
           3(h) and attach an exhibit stating the identify
           and Item 3 classification of each member of the
           group.  If a group has filed this schedule
           pursuant to Rule 13d-1(c), attach an exhibit
           stating the identity of each member of the group.

           Not Applicable

ITEM 9.    NOTICE OF DISSOLUTION OF GROUP

           Notice of dissolution of a group may be 
           furnished as an exhibit stating the date of the
           dissolution and that all further filings with
           respect to transactions in the security reported
           on will be filed, if required, by members of the
           group, in their individual capacity.  See Item 5.

           Not Applicable

ITEM 10.   CERTIFICATION

           The following certification shall be included
           when the statement is filed pursuant to Rule 13d
           -1(b):

           By signing below I certify that, to the best of
           my knowledge and belief, the securities referred
           to above were acquired in the ordinary course of
           business and were not acquired for the purpose of
           and do not have the effect of changing or
           influencing the control of the issuer of such
           securities and were not acquired in connection
           with or as a participant in any transaction
           having such purposes or effect.



Page 5 of 6 Pages


SIGNATURE
	
After reasonable inquiry and to the best of my knowledge and 
belief, I certify that the information set forth in 
this statement is true, complete and correct.

(Date)   February 10, 1998




_______________________________
Signature



Robert J. Law        Sr. Vice President
(Name/Title)


Page 6 of 6 Pages