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

                          SCHEDULE 13G

            Under the Securities Exchange Act of 1934

                         Amendment No. 2

                       THE SCOTTS COMPANY
                         (Name of Issuer)


                      CLASS A COMMON STOCK
                 (Title of Class of Securities)


                            810186106
                         (CUSIP Number)


     Check the following box if a fee is being paid with this
statement (   ). 






SCHEDULE 13G
Amendment No. 2

THE SCOTTS COMPANY
(Name of Issuer)

CLASS A COMMON STOCK
(Title of Class of Securities)

810186106
(CUSIP Number)


(1)  Names of Reporting Persons S.S. or I.R.S. Identification
Nos. of Above Persons

     Trimark Financial Corporation
                                                            
(2)  Check the Appropriate Box if a Member of a Group

     (a)
     (b)  (x)
                                                            
(3)  SEC Use Only

                                                            
(4)  Citizenship or Place of Organization

     Trimark Financial Corporation is a corporation incorporated
under the 
     laws of Ontario, Canada
                                                            

Number of      (5)  Sole Voting Power             1,348,100
shares
Shares                                                      
Benefici-      (6)  Shared Voting Power      NIL
ally Owned                                             
by Each        (7)  Sole Dispositive Power 1,348,100 shares
Reporting                                              
Person With    (8)  Shared Dispositive Power      NIL

                                                       
(9)  Aggregate Amount Beneficially Owned by Each Reporting Person
                        1,348,100 shares
                                                                 
   
(10)      Check if the Aggregate Amount in Row (9) Excludes
Certain Shares

                         Not applicable 
                                                       
(11)      Percent of Class Represented by Amount in Row 9

                         7.2 % of outstanding Class A common
shares
                                                       
(12) Type of Reporting Person      HC  (see item 2A)


Item 1(a)

Name of Issuer:     The Scotts Company




Item 1(b)

Address of Issuer's Principal Executive Offices:

     14111 Scottslawn Road
     Marysville, Ohio 43041
   
Item 2(a)

Name of Person Filing:

Certain Trimark mutual funds (the Funds), which are trusts
organized under the laws of Ontario, Canada, are owners of record
of the securities covered by this report.  Trimark Investment
Management Inc. (TIMI), a corporation incorporated under the laws
of Canada, is a manager and trustee of the Funds.  TIMI is
qualified to act as an investment adviser and manager of the
Funds in the province of Ontario pursuant to a registration under
the Securities Act (Ontario).  Trimark Financial Corporation
(TFC) is a corporation incorporated under the laws of Ontario,
Canada.  It owns 100% of the voting equity securities of TIMI. 
Consequently, TFC may be deemed to be the beneficial owner of
such securities.


Item 2(b)

Address of Principal Business Office:

One First Canadian Place
Suite 5600, P.O. Box 487
Toronto, Ontario
M5X 1E5

(416) 362-7181



Item 2(c)

Citizenship:
   Trimark Financial Corporation - Incorporated under the laws
of Ontario, Canada
   Trimark Investment Management Inc. - Incorporated under the
laws of Canada

   Trimark mutual funds - mutual fund trusts organized under the
   laws of Ontario


Item 2(d)

Title of Class of Securities: Class A Common Stock



Item 2(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 8
of the Investment
               Company Act

   (e)    (   )     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 240.13d-1(b) (1)
(ii)(F)

   (g)    (x ) Parent Holding Company, in accordance with
240.13d-1(b) (ii)(G)
               (Note:  See Item 7)

   (h)    (   )     Group, in accordance with 240.13d-1(b)
(ii)(H)

               (see item 2A)


Item 4

Ownership.

   (a)    Amount Beneficially Owned*:

          1,348,100 shares

   (b)    Percent of Class:

          7.2  %

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

     (i)  sole power to vote or to direct the vote: (TFC)        
1,348,100
     (ii) shared power to vote or to direct the vote:       NIL
     (iii)     sole power to dispose or to direct the disposition
          of: (TFC)                               1,348,100
     (iv) shared power to dispose or to direct the disposition
          of:                                     NIL

     *    (see item 2(a))



                                                            

Item 5

Ownership of Five Percent or Less of a Class

   Inapplicable

                                                            

Item 6

Ownership of More than Five Percent on Behalf of Another Person

   Inapplicable

                                                            

Item 7

Identification and Classification of the Subsidiary which
Acquired the Security Being Reported on By the Parent Holding
Company.

   See item 2(a)

                                                            

Item 8

Identification and Classification of Members of the Group.

   Inapplicable

                                                            

Item 9

Notice of Dissolution of Group.

   Inapplicable

                                                            


Item 10

Certification.

   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.

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 11, 1998


Signature:                                        

Name/Title:    Michael Kevin Feeney, Chief Financial Officer, on
behalf of 
          Trimark Financial Corporation in its capacity as a 
"Reporting 
          Person" herein.


          Attention:  Intentional misstatements or omissions of
fact 
          constitute Federal criminal violations (See 18 U.S.C.
1001).