  We present an explicit model where the decay of an R-parity even scalar $S$
with ${\cal O}({\rm TeV})$ mass is the origin of non-thermal dark matter. The
correct relic abundance can be produced for both large and small annihilation
rates in accordance with the Fermi constraints on the annihilation
cross-section. This scenario has advantages over that of non-thermal dark
matter from modulus decay. First, branching ratio for production of R-parity
odd particles can be made quite small by a combination of $S$ couplings to
matter fields and kinematic suppression, enabling us to obtain the observed
dark matter relic density in cases of thermal underproduction as well as
overproduction. Second, gravitino production is naturally suppressed by the
virtue of decaying scalar belonging to the visible sector. The decaying scalar
$S$ can also successfully generate baryon asymmetry of the universe, and may
provide an explanation for the baryon-dark matter coincidence puzzle.
