Exhibit 15.1

ACKNOWLEDGEMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Stockholders

The Home Depot, Inc.:

We acknowledge our awareness of the incorporation by reference of our report dated December 1, 2010, related to our review of interim financial information, included within the Quarterly Report on Form 10-Q of The Home Depot, Inc. for the three-month and nine-month period ended October 31, 2010, in the following Registration Statements:

Description	Registration Statement Number
Form S-3
Depot Direct stock purchase program		333-156655
Debt securities		333-161470
Form S-8
The Home Depot, Inc. 1997 Omnibus Stock Incentive Plan		333-61733
The Home Depot Canada Registered Retirement Savings Plan		333-38946
The Home Depot, Inc. Restated and Amended Employee Stock Purchase Plan		333-151849
The Home Depot, Inc. Non-Qualified Stock Option and Deferred Stock Units Plan and Agreement		333-56722
The Home Depot, Inc. 2005 Omnibus Stock Incentive Plan		333-125331
The Home Depot, Inc. 2005 Omnibus Stock Incentive Plan		333-153171
The Home Depot FutureBuilder and The Home Depot FutureBuilder for Puerto Rico		333-125332

Pursuant to Rule 436 under the Securities Act of 1933 (“the Act”), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP

Atlanta, Georgia

December 1, 2010