Jobs may go in the harvesting, production and logistics activities on Solway Moss and the Gretna production site after a consultation period ends.
Scotts consumer business manager Martin Breddy said he hopes that any job losses will be through voluntary redundancies:
"While we regret any job losses, in the current climate such measures are necessary to safeguard the viability of this business as a long term proposition and the livelihood of the remaining staff."
Scotts Miracle-Gro has a network of four production sites in mainland Britain.
Industry insiders suggest Humax may have cost around £5 million.