Executive Officers of The Scotts Miracle-Gro Company who are parties to form of Employee Confidentiality, Noncompetition, Nonsolicitation Agreement for employees participating in The Scotts Company LLC Amended and Restated Executive/Management...

Exhibit 10(b)

Executive Officers of
The Scotts Miracle-Gro Company
who are parties to form of
Employee Confidentiality, Noncompetition,
Nonsolicitation Agreement for employees
participating in The Scotts Company LLC Amended and Restated
                      Executive/Management Incentive Plan                       

Name and Principal Position		Date of Employee Confidentiality,
with The Scotts Miracle-Gro Company		Noncompetition, Nonsolicitation Agreement
Xxxxxx X. Xxxxx — Executive Vice President-Global Human Resources		August 8, 2006
Xxxxx X. Xxxxx — Executive Vice President and Chief Financial Officer		May 20, 2006
Xxxxx X. Xxxxxxx — Executive Vice President-North America		April 22, 2005
Xxxxxxx X. Xxxxxxxx — Executive Vice President, General Counsel and Secretary		April 13, 2005