Atlanta, GA, Aug. 14— The Home Depot had net earnings of $924 million ($0.39 per diluted share) for the second quarter of fiscal 2001, compared to net earnings of $838 million ($0.36 per diluted share) in the same quarter last year.

Sales for the second quarter totaled $14.6 billion, an increase of 16% from the second quarter last year. Comparable store sales for the second quarter increased 1% from the same period last year.