SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549


                                 SCHEDULE 13G
            Information Statement Pursuant to Rules 13d-1 and 13d-2




                              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    X   .
                                                                        -------
     (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.)



                        (Continued on following pages)

                               Page 1 of 9 Pages

 
- -------------------------
CUSIP NO.
 810186106
- --------------
- --------------------------------------------------------------------------------
1.   Name of Reporting Person
     S.S. or  I.R.S. Identification No. of  Above Person

     Goldman, Sachs & Co.
- --------------------------------------------------------------------------------
2.   Check the Appropriate Box if a Member of a Group

                                                   (a) _____
                                                   (b) _____
- --------------------------------------------------------------------------------
3.   SEC Use Only

- --------------------------------------------------------------------------------
4.   Citizenship or place of  Organization
 
         New York
- -----------------------------------------
Number of         5    Sole Voting Power
Shares                 
Beneficially               0
                       -------------------------------
Owned By          6    Shared Voting Power
Each                   
Reporting                  1,224,809
                       ----------------------------------------
Person With       7    Sole Dispositive Power
              
                           0
                       --------------------------------
                  8    Shared Dispositive Power
                       
                           1,224,809
                       ----------------------------------------
9.   Aggregate Amount Beneficially Owned by Each Reporting Person

                                       1,224,809
- --------------------------------------------------------------------------------
10.  Check if the Aggregate Amount in Row (11) Excludes Certain Shares


- --------------------------------------------------------------------------------
11.  Percent of Class Representing by Amount in Row (11)

                                       6.6%
- --------------------------------------------------------------------------------
12.  Type of Reporting Person
                     BD-PN-IA
- --------------------------------------------------------------------------------

                               Page 2 of 9 Pages

 
- -------------------------
CUSIP NO.
 810186106
- ---------------
- --------------------------------------------------------------------------------
1.   Name of Reporting Person
     S.S. or I.R.S. Identification No. of Above Person

     The Goldman Sachs Group, L.P.
- --------------------------------------------------------------------------------
2.   Check the Appropriate Box if a Member of a Group

                                                   (a) _____
                                                   (b) _____
- --------------------------------------------------------------------------------
3.   SEC Use Only

- --------------------------------------------------------------------------------
4.   Citizenship or place of Organization
 
          Delaware
- --------------------------------------------------------------------------------
Number of       5      Sole Voting Power
Shares
Beneficially               0
                  -------------------------------------
Owned By        6      Shared Voting Power
Each
Reporting                  1,224,809
                   ---------------------------------------------
Person With     7      Sole Dispositive Power

                           0
                   ------------------------------------
                8      Shared Dispositive Power

                           1,224,809
                   ------------------------------------------
9.   Aggregate Amount Beneficially Owned by Each Reporting Person

                                      1,224,809
- --------------------------------------------------------------------------------
10.  Check if the Aggregate Amount in Row (11) Excludes Certain Shares


- --------------------------------------------------------------------------------
11.  Percent of Class Representing by Amount in Row (11)

                                      6.6%
- --------------------------------------------------------------------------------
12.  Type of Reporting Person

            HC-PN
- --------------------------------------------------------------------------------

                               Page 3 of 9 Pages

 
       Item 1(a).     Name of Issuer:
       ----------     ---------------
                      The Scotts Company

       Item 1(b).     Address of Issuer's Principal Executive Offices:
                      14111 Scottslawn Road, Maryville, Ohio 43041
 
       Item 2(a).     Name of Person Filing:
                      Goldman, Sachs & Co and The Goldman Sachs Group, L.P.

       Item 2(b).     Address of Principal Business Office, or, if None,
                      Residence: 85 Broad Street, New York, N.Y. 10004
                      
       Item 2(c).     Citizenship:
                      Goldman, Sachs & Co.  -  New York
                      The Goldman Sachs Group, L.P.  - Delaware

       Item 2(d).     Title and Class of Securities:
                      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).X   Broker or dealer registered under Section 15 of the Act,
                             Goldman, Sachs & Co.

              (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).X   Investment Adviser registered under Section 203 of the
                      Investment Advisers Act of 1940,
                             Goldman, Sachs & Co.

              (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 13d-1(b)(1)(ii)(F),

                               Page 4 of 9 Pages

 
              (g).X   Parent Holding Company, in accordance with Rule 13d-
                      1(b)(ii)(G); see Item 7,
                             The Goldman Sachs Group, L.P.

              (h).    Group, in accordance with Rule 13d-1(b)(ii)(H).


     Item 4.          Ownership.

              (a).    Amount beneficially owned:
                      See the responses(s) to Item 9 on the attached cover
                      pages(s).

              (b).    Percent of class:
                      See the response(s) to Item 11 on the attached cover
                      pages(s).

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

                      (i)   Sole power to vote or to direct the vote:
                                   See the response(s) to Item 5 on the attached
                                   cover page(s).

                      (ii)  Shared power to vote or direct the vote:
                                   See the response(s) to Item 6 on the attached
                                   cover page(s).

                      (iii) Sole power to dispose or to direct the disposition
                            of:
                                   See the response(s) to Item 7 on the attached
                                   cover page(s).

                      (iv)  Shared power to dispose or to direct the disposition
                            of:
                                   See the response(s) to Item 8 on the attached
                                   cover page(s).

     Item 5.          Ownership of Five Percent or Less of a Class.
                            Not Applicable

     Item 6.          Ownership of More than Five Percent on Behalf of Another
                      Person.
                            Not Applicable

     Item 7.          Identification and Classification of the Subsidiary Which
                      Acquired the Security Being Reported on by the Parent
                      Holding Company.
                            See Exhibit(2)

     Item 8.          Identification and Classification of Members of the Group.
                            Not Applicable

     Item 9.          Notice of Dissolution of Group.
                            Not Applicable

                               Page 5 of 9 Pages

 
     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 purpose
                      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 10, 1995


                                          THE GOLDMAN SACHS GROUP, L.P.
                                       
                                       
                                          By: /s/ William J. Buckley
                                             -----------------------------
                                          Name: William J. Buckley
                                          Title:  General Partner
                                       
                                       
                                       
                                          GOLDMAN, SACHS & CO.
                                       
                                       
                                          By:/s/ William J. Buckley
                                             ----------------------------
                                          Name: William J. Buckley
                                          Title:   General Partner

                               Page 6 of 9 Pages

 
                               INDEX TO EXHIBITS



Exhibit No.    Exhibit
- -----------    -------

    99.1       Joint Filing Agreement, dated February 10, 1995, between The
               Goldman Sachs Group, L.P., and Goldman, Sachs & Co.

    99.2       Item 7 Information

                               Page 7 of 9 Pages

 
                                                                    EXHIBIT 99.1



                            JOINT FILING AGREEMENT



     In accordance with Rule 13d-1(f) promulgated under the Securities Exchange
Act of 1934, the undersigned agree to the joint filing of a Statement on
Schedule 13G (including any and all amendments thereto) with respect to the
shares of The Scotts Company, and further agree to the filing of this agreement
as an Exhibit thereto.  In addition, each party to this Agreement expressly
authorizes each other party to this Agreement to file on its behalf any and all
amendments to such Statement on Schedule 13G.



Date:  February 10, 1995


THE GOLDMAN SACHS GROUP, L.P.               GOLDMAN, SACHS & CO.
                                           
                                           
By: /s/ William J. Buckley                  By: /s/ William J. Buckley
    -----------------------                     -----------------------
Name: William J. Buckley                    Name: William J. Buckley
Title:  General Partner                     Title:  General Partner

                               Page 8 of 9 Pages

 
                                                                    EXHIBIT 99.2



                              ITEM 7 INFORMATION




     Goldman, Sachs & Co. is a broker or dealer registered under Section 15 of
the Act and an investment adviser registered under Section 203 of the Investment
Advisers Act of 1940.

                               Page 9 of 9 Pages