Cardpool offers gift cards for Lowes, JCPenney, American Eagle, Banana Republic and many other popular stores and restaurants at up to 35% off face value. Have a card for a store you'll never shop at? You can also offload your card there for money!
Cardpool.com offers a $115.58 Home Depot Card for $102.86 after instant 11% savings. It's an electronic card, so it will be emailed to you. They also have several lesser dollar amounts from which to choose.