<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>16
<FILENAME>g81844exv21.txt
<DESCRIPTION>EX-21 LIST OF SUBSIDIARIES
<TEXT>
<PAGE>
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                                                                      EXHIBIT 21


                     LIST OF SUBSIDIARIES OF THE REGISTRANT

<TABLE>
<CAPTION>
                                    STATE OR
                                    JURISDICTION OF
NAME OF SUBSIDIARY                  INCORPORATION             D/B/A
<S>                                 <C>                       <C>
Home Depot U.S.A., Inc.             Delaware                  The Home Depot
                                                              EXPO Design Center
                                                              Home Depot At-Home Services
                                                              Home Depot Landscape Supply
                                                              The Home Depot Supply
                                                              The Home Depot Floor Store

HD Development of Maryland, Inc.    Maryland                  (Not Applicable)
</TABLE>


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

</TEXT>
</DOCUMENT>