Home Depot, battered by a downturn in the housing market, is laying off 500 workers at its headquarters in Atlanta, or about 10 percent of its work force there, the company said Thursday.

The chain appears to be the first major American retailer to make job cuts because of a slowdown in consumer spending, but it is unlikely to be the last. J. C. Penney said Thursday that it would eliminate about 150 jobs as part of a reorganization.

“We are operating in a tough economic environment, and we see that continuing into 2008,” said Ron DeFeo, a spokesman for Home Depot.

Home Depot is eliminating jobs in several departments, like human resources and information technology, but the layoffs will not affect workers at the chain’s 2,200 stores, Mr. DeFeo said.