content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001996333</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000825542</issuerCik>
        <issuerName>SCOTTS MIRACLE-GRO CO</issuerName>
        <secFileNumber>001-11593</secFileNumber>
        <issuerAddress>
          <com:street1>14111 SCOTTSLAWN ROAD</com:street1>
          <com:city>MARYSVILLE</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>43041</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>9376440011</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>DeMuesy Julie</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Merrill</name>
          <address>
            <com:street1>8890 Lyra Dr 5th Flr</com:street1>
            <com:city>Columbus</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>43240</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>2109</noOfUnitsSold>
        <aggregateMarketValue>119613.00</aggregateMarketValue>
        <noOfUnitsOutstanding>56156151</noOfUnitsOutstanding>
        <approxSaleDate>11/20/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/17/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted stock vest</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Scotts Miracle Gro</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2109</amountOfSecuritiesAcquired>
        <paymentDate>11/17/2023</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/20/2023</noticeDate>
        <signature>Julia DeMuesy</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2693}]
text: 144
  0001996333
  XXXXXXXX
  LIVE
  0000825542
  SCOTTS MIRACLE-GRO CO
  001-11593
  14111 SCOTTSLAWN ROAD
  MARYSVILLE
  OH
  43041
  9376440011
  DeMuesy Julie
  Officer
  common
  Merrill
  8890 Lyra Dr 5th Flr
  Columbus
  OH
  43240
  2109
  119613.00
  56156151
  11/20/2023
  NYSE
  Common
  11/17/2023
  Restricted stock vest
  Scotts Miracle Gro
  N
  2109
  11/17/2023
  NA
  Y
  11/20/2023
  Julia DeMuesy