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Exhibit 10.1

THIRD AMENDMENT
TO THE
HOME DEPOT FUTUREBUILDER RESTORATION PLAN

        THIS AMENDMENT to The Home Depot FutureBuilder Restoration Plan (the
"Plan") is made effective March 1, 2004, by the Plan's Administrative Committee.

WITNESSETH:

        WHEREAS, Section 8.1 of the Plan provides that the Administrative
Committee has the right to amend the Plan at any time; and

        WHEREAS, the Administrative Committee desires to amend the Plan as
provided herein;

        NOW, THEREFORE, the Plan is amended, effective for allocations on and
after March 1, 2004, as follows:

        1.     Section 1.10 of the Plan is amended to read as follows:

1.10Compensation shall mean "benefit compensation" as defined under
FutureBuilder for a Plan Year, determined without regard to the
Section 401(a)(17) Limitation.

        2.     Section 1.15 of Plan is amended to read as follows:

1.15Eligible Employee shall mean, for a Plan Year, an individual:

(a)Who is a member of a select group of highly compensated or key management
Employees of the Company;

(b)Who is eligible to participate in FutureBuilder for such Plan Year; and

(c)Whose FutureBuilder Compensation for such plan is reduced as a result of the
Section 401(a)(17) Limitation.

The Administrative Committee shall determine, from time to time and in its sole
discretion, which Employees satisfy said criteria and such determination shall
be binding.

        3.     Section 1.18A of the Plan is amended to read as follows:

1.18AFutureBuilder Compensation shall mean the actual amount of benefit
compensation taken into account under FutureBuilder for a Plan Year, after
excluding amounts in excess of the Section 401(a)(17) Limitation.

        IN WITNESS WHEREOF, this Amendment has been executed by the duly
authorized member of the Administrative Committee as of the date first written
above.

 
ADMINISTRATIVE COMMITTEE
THE HOME DEPOT FUTUREBUILDER
RESTORATION PLAN
 
By:
/s/  ILEANA L. CONNALLY      

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Ileana L. Connally
Committee Member

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Exhibit 10.1