QuickLinks -- Click here to rapidly navigate through this document

Exhibit 15.1

ACKNOWLEDGEMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of The Home Depot, Inc.:

        We acknowledge our awareness of the incorporation by reference of our report dated May 16, 2005, included within the Quarterly Report on Form 10-Q of The Home Depot, Inc. for the quarter ended May 1, 2005, in the following Registration Statements:

DESCRIPTION		REGISTRATION STATEMENT NUMBER
Form S-3
	DepotDirect stock purchase program	333-03497
	DepotDirect stock purchase program	333-81485
	Debt securities	333-124699
Form S-8
	The Home Depot, Inc. Non-U.S. Employee Stock Purchase Plan	033-58807
	The Home Depot Futurebuilder	333-01385
	The Home Depot, Inc. Employee Stock Purchase Plan	333-16695
	The Maintenance Warehouse Futurebuilder	333-91943
	The Home Depot Futurebuilder	333-85759
	The Home Depot, Inc. 1997 Omnibus Stock Incentive Plan	333-61733
	The Home Depot Futurebuilder for Puerto Rico	333-56207
	The Home Depot Canada Registered Retirement Savings Plan	333-38946
	The Home Depot, Inc. Restated and Amended Employee Stock Purchase Plan	333-56724
	The Home Depot, Inc. Restated and Amended Employee Stock Purchase Plan	333-110423
	The Home Depot, Inc. Non-Qualified Stock Option and Deferred Stock Units Plan and     Agreement	333-56722
	The Home Depot, Inc. Deferred Stock Units Plan and Agreement	333-62316
	The Home Depot, Inc. Deferred Stock Units Plan and Agreement	333-62318
	The Home Depot, Inc. Deferred Stock Units Plan and Agreement	333-72016
	The Home Depot, Inc. 2005 Omnibus Stock Incentive Plan	333-125331
	The Home Depot Futurebuilder	333-125332

        Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ KPMG LLP KPMG LLP
Atlanta, Georgia
May 16, 2005

QuickLinks

Exhibit 15.1

ACKNOWLEDGEMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM