As filed with the Securities and Exchange Commission on August 17, 1994

                                       Registration No. 33-53941 

            
               SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549

                 POST-EFFECTIVE AMENDMENT NO. 1

                               TO 

                            FORM S-3

                     REGISTRATION STATEMENT

                UNDER THE SECURITIES ACT OF 1933


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

Delaware                                31-1199481
(State or other jursidiction            (IRS employer
of incorportion or organization)        identification number)

 14111 Scottslawn Road, Marysville, Ohio  43041, (513) 644-0011
       (Address, including zip code, and telephone number,
including area code, of registrants' principal executive offices)
                         ______________

                         Craig D. Walley
          Vice President, General Counsel and Secretary
                       The Scotts Company
          14111 Scottslawn Road, Marysville, Ohio 43041
                         (513) 644-0011
(Name, address, including zip code, and telephone number, including area
 code of agent for service)

                           Copies to:

G. Robert Lucas II                      George H. White
Vorys, Sater, Seymour and Pease         Sullivan & Cromwell
52 East Gay Street                      125 Broad Street
P.O. Box 1008                           New York, New York 10004
Columbus, Ohio 43216-1008               (212) 558-4000
(614) 464-5691
     
     


          The Registrants are filing this Post-Effective
Amendment No. 1 for the purpose of giving notice of the
registration by The O.M. Scott & Sons Company, as co-registrant
with The Scotts Company, of $100,000,000 aggregate principal
amount of Debt Securities pursuant to a Registration Statement on
Form S-3 (File No. 33-53941), which was declared effective on
June 21, 1994. 

                            SIGNATURE

          Pursuant to the requirements of the Securities Act of
1933, as amended, the Registrants have duly caused this Post-
Effective Amendment No. 1 to the Registration Statement to be
signed on their behalf by the undersigned, thereto duly
authorized, in the City of Marysville, State of Ohio, on the 17th
day of August, 1994.


                              THE SCOTTS COMPANY
                              THE O.M. SCOTT & SONS COMPANY


                              By  /s/ Tadd C. Seitz *

                              Tadd C. Seitz
                              Chairman and Chief
                              Executive Officer

     Pursuant to the requirements of the Securities Act of 1933,
as amended, this Post-Effective Amendment No. 1 to the
Registration Statement has been signed below by the following
persons in the capacities and on the dates indicated.


       Signature              Title          Date


 /s/ James B. Beard*          Director       August 17, 1994
 James B. Beard


 /s/ John S. Chamberlin*      Director       August 17, 1994
 John S. Chamberlin


                              Director  
  Alberto Cribiore


 /s/ Joseph P. Flannery*      Director       August 17, 1994
  Joseph P. Flannery


 /s/ Theodore J. Host*        Director/      August 17, 1994
  Theodore J. Host            President/
                              Chief Operating Officer

 /s/ Tadd C. Seitz*           Chairman/      August 17, 1994
  Tadd C. Seitz               Chief Executive Officer

 /s/ Donald A. Sherman        Director       June 1, 1994
  Donald A. Sherman

 /s/ John M. Sullivan*        Director       August 17, 1994
  John M. Sullivan

 /s/ L. Jack Van Fossen*      Director       August 17, 1994
  L. Jack Van Fossen

 /s/ Paul D. Yeager           Executive      August 17, 1994
  Paul D. Yeager              Vice President/
                              Chief Financial Officer/
                              Principal Accounting Officer




*  By   /s/ Paul D. Yeager    
         Paul D. Yeager
         (Attorney-in-Fact)