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                                   EXHIBIT 21
















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                     LIST OF SUBSIDIARIES OF THE REGISTRANT




                                            STATE OR
                                            JURISDICTION OF
NAME OF SUBSIDIARY                          INCORPORATION             D/B/A
------------------                          -------------             -----
                                                                
Home Depot International, Inc.              Delaware

Home Depot U.S.A., Inc.                     Delaware                  The Home Depot

Maintenance Warehouse/America Corp.         Texas                     Maintenance Warehouse

National Blinds & Wallpaper, Inc.           Delaware                  National Blind & Wallpaper Factory


Certain subsidiaries were omitted pursuant to Item 601(21)(ii) of Regulation S-K
under the Securities Exchange Act of 1934, as amended.