<PAGE>

    As filed with the Securities and Exchange Commission on July 30, 1999
                                                 Registration Statement No. 333-
--------------------------------------------------------------------------------


                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                   ________
                                   FORM S-8


            REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
                                   ________

                          NATIONAL HOME CENTERS, INC.
            (Exact name of registrant as specified in its charter)

                       Arkansas                   71-0403343
            (State or other jurisdiction of      (I.R.S. Employer
            incorporation or organization)      Identification No.)

                               Highway 265 North
                          Springdale, Arkansas 72765
                   (Address of Principal Executive Offices)

                          National Home Centers, Inc.
                        1996 Long-Term Performance Plan
                              (Full Title of Plan)

                                Dwain A. Newman
                            Chief Executive Officer
                          National Home Centers, Inc.
                               Highway 265 North
                          Springdale, Arkansas 72765
                    (Name and address of agent for service)

                                (501) 756-1700
         (Telephone number, including area code, of agent for service)
                            ______________________

                        Copy of all communications to:
                              Fred M. Perkins III
                        Wright, Lindsey & Jennings LLP
                      200 West Capitol Avenue, Suite 2200
                          Little Rock, Arkansas 72201
                                (501) 371-0808

<TABLE>
<CAPTION>
                                   CALCULATION OF REGISTRATION FEE
---------------------------------------------------------------------------------------------------------------------

 Title of Securities        Amount to be          Proposed             Proposed                 Amount of
  to be Registered          Registered        Maximum Offering      Maximum Aggregate        Registration Fee
                                               Price Per Share        Offering Price
---------------------------------------------------------------------------------------------------------------------
<S>                      <C>                  <C>                   <C>                     <C>
Common Stock,            300,000 Shares            N/A/1/               $328,125/2/              $91.22/2/
$.01 par value/2/
---------------------------------------------------------------------------------------------------------------------
</TABLE>

/1/ Each share being registered may be issued at not less than the fair market
value of a share of Common Stock at the time of a distribution under the Plan.
/2/ Estimated solely for purposes of calculating the registration fee pursuant
to Rule 457(c) and (h) and based on the average ($1.09375) of the high and low
prices of a share of Common Stock as reported on the Nasdaq Stock Market's Small
Cap Market on July 26, 1999.

--------------------------------------------------------------------------------
<PAGE>

         PART II - INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE

     National Home Centers, Inc. ("Registrant" or "Company") hereby
incorporates the following documents by reference into this Registration
Statement and makes them a part hereof:

     (a)  The Company's Annual Report on Form 10-K for the fiscal year ended
          January 31, 1999, filed on May 3, 1999;

     (b)  All other reports filed pursuant to Section 13(a) or 15(d) of the
          Securities Exchange Act of 1934 since the end of the fiscal year
          covered by the Annual Report referred to in (a) above; and

     (c)  The description of the Company's common stock, $.01 par value,
          contained in the Company's Form 8-A dated March 26, 1993, as amended
          by Form 8 dated May 17, 1993, including any amendment or report filed
          for the purpose of updating such description.

     Any statement contained in a document incorporated by reference herein
shall be deemed to be modified or superseded for purposes hereof to the extent
that a statement contained or incorporated by reference herein modifies or
supersedes such statement.  Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute part hereof.

     All reports and other documents filed by the Company subsequent to the
date of this registration statement pursuant to Sections 13(a), 13(c), 14, and
15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-
effective amendment which indicates that all securities offered have been sold
or which deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference into this registration statement and to be a part
hereof from the date of filing of such documents.

ITEM 4.  DESCRIPTION OF SECURITIES

     Not applicable.

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL

     Not applicable.

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS

     Article 10 of the Company's Articles of Incorporation provides that, under
specified circumstances, the Company shall indemnify its directors, officers,
employees, or agents against expenses (including attorney's fees), judgments,
fines, and amounts paid in settlements actually and reasonably incurred by them
in connection with any action, suit, or proceeding brought by third parties by
reason of the fact that they were or are directors, officers, employees, or
agents if they acted in good faith and in a manner they reasonably believed to
be in or not opposed to the best interests of the corporation and, with respect
to any criminal action or proceeding, had no reason to believe their conduct was
unlawful. In a derivative action, i.e., one by or in the right of the
corporation, indemnification may be made only for expenses actually and
reasonably incurred by directors, officers, employees or agents in connection
with the defense or settlement of an action or suit, and only with respect to a
matter as to which they shall have acted in good faith and in a manner they
reasonably believed to be in or not opposed to the best interests of the
corporation, except that no indemnification shall be made if such person shall
have been adjudged
<PAGE>

liable to the corporation, unless and only to the extent that the court in which
the action or suit was brought shall determine upon application that the
defendant directors, officers, employees or agents are fairly and reasonably
entitled to indemnity for such expenses despite such adjudication of liability.

     Article 11 of the Company's Articles of Incorporation provides that
the Company's directors will not be personally liable to the Company or its
stockholders for monetary damages resulting from breaches of their fiduciary
duty as directors except (a) for any breach of the duty of loyalty to the
Company or its stockholders, (b) for acts or omissions not in good faith or
which involve intentional misconduct or a knowing violation of law, (c) under
Arkansas Code Annotated Section 4-27-833, which makes directors liable for
unlawful dividends or unlawful stock repurchases or redemptions, (d) for
transactions from which directors derive improper personal benefit, or (e) for
liability to any third party other than the Company or its stockholders based
upon an act, omission, transaction, or breach of duty.

     The Company's directors and officers are also covered by insurance policies
indemnifying them against certain civil liabilities, including liabilities under
the federal securities laws, which might be incurred by them in such capacity.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED

     Not applicable.

ITEM 8.  EXHIBITS

     The following exhibits are filed as part of this Registration Statement:


Exhibit No.                     Exhibit
----------                      -------

4.1         Amended and Restated Articles of Incorporation of National Home
            Centers, Inc./1/

4.3         Amended and Restated Bylaws of the Company/1/

4.4         Form of certificate evidencing ownership of Common Stock of the
            Company/1/

4.5         National Home Centers, Inc. 1996 Long-Term Performance Plan/2/

4.6         Form of Option Award Agreement

5.1         Opinion of Wright, Lindsey & Jennings LLP

23.1        Consent of Arthur Andersen LLP

23.4        Consent of Wright, Lindsey & Jennings LLP (included as part of
            Exhibit 5)

24.1        Powers of Attorney (included as part of signature page)

/1/ Incorporated by reference from National Home Centers, Inc. Form S-1
Registration Statement No. 33-60078, as amended, filed with the Securities and
Exchange Commission on March 26, 1993.

/2/ Incorporated by reference from National Home Centers, Inc. Annual Report on
Form 10-K, filed with the Securities and Exchange Commission on May 1, 1997.

                                       2
<PAGE>

ITEM 9.  UNDERTAKINGS

(a)  The undersigned Registrant hereby undertakes:

     (1)  To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:

          (i)    To include any prospectus required by section 10(a)(3) of the
          Securities Act of 1933;

          (ii)   To reflect in the prospectus any facts or events arising after
          the effective date of the registration statement (or the most recent
          post-effective amendment thereof) which, individually or in the
          aggregate, represent a fundamental change in the information set forth
          in the registration statement. Notwithstanding the foregoing, any
          increase or decrease in volume of securities offered (if the total
          dollar value of securities offered would not exceed that which was
          registered) and any deviation from the low or high end of the
          estimated maximum offering range may be reflected in the form of
          prospectus filed with the Commission pursuant to Rule 424(b), if in
          the aggregate, the changes in volume and price represent no more than
          a 20% change in the maximum aggregate offering price set forth in the
          "Calculation of Registration Fee" table in the effective registration
          statement;

          (iii)  To include any material information with respect to the plan of
          distribution not previously disclosed in the registration statement or
          any material change to such information in the registration statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Registrant pursuant to
section13 or section15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the registration statement.

     (2)  That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     (3)  To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

(b)  The undersigned Registrant hereby undertakes that, for purposes of
     determining any liability under the Securities Act of 1933, each filing of
     the Registrant's annual report pursuant to section13(a) or section15(d) of
     the Securities Exchange Act of 1934 (and, where applicable, each filing of
     an employee benefit plan's annual report pursuant to Section15(d) of the
     Securities Exchange Act of 1934) that is incorporated by reference in the
     registration statement shall be deemed to be a new registration statement
     relating to the securities offered therein, and the offering of such
     securities at that time shall be deemed to be the initial bona fide
     offering thereof.

                                       3
<PAGE>

(c)  Insofar as indemnification for liabilities arising under the Securities Act
     of 1933 may be permitted to directors, officers and controlling persons of
     the Registrant pursuant to the foregoing provisions, or otherwise, the
     Registrant has been advised that in the opinion of the Securities and
     Exchange Commission such indemnification is against public policy as
     expressed in the Act and is, therefore, unenforceable.  In the event that a
     claim for indemnification against such liabilities (other than the payment
     by the Registrant of expenses incurred or paid by a director, officer or
     controlling person of the Registrant in the successful defense of any
     action, suit or proceeding) is asserted by such director, officer or
     controlling person in connection with the securities being registered, the
     Registrant will, unless in the opinion of its counsel the matter has been
     settled by controlling precedent, submit to a court of appropriate
     jurisdiction the question whether such indemnification by it is against
     public policy as expressed in the Act and will be governed by the final
     adjudication of such issue.

                                       4
<PAGE>

                                  SIGNATURES

          Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Springdale, State of Arkansas, on July 26, 1999.


                                       NATIONAL HOME CENTERS, INC.


                                       By: /s/ DWAIN A. NEWMAN
                                           -------------------------------------
                                           Dwain A. Newman
                                           Chief Executive Officer


                               POWER OF ATTORNEY

          KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Dwain A. Newman and Brent A.
Hanby, and each or either one of them, his true and lawful attorney-in-fact and
agent, with full power of substitution and resubstitution for him and in his
name, place and stead, in any and all capacities, to sign any and all amendments
(including post-effective amendments) to this registration statement on Form S-8
and to file the same, with all exhibits thereto and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite or necessary to be done in
and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said attorneys-in-
fact and agents or any of them, or their or his substitutes, may lawfully do or
cause to be done by virtue hereof.

          Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by or on behalf the following persons in
the capacities and on the date indicated.

          July 26, 1999                By: /s/ DWAIN A. NEWMAN
                                          --------------------------------------
                                          Dwain A. Newman
                                          Chairman of the Board and
                                          Chief Executive Officer

          July 26, 1999                By: /s/ DANNY R. FUNDERBURG
                                          --------------------------------------
                                          Danny R. Funderburg
                                          President, Chief Executive Officer
                                          and Director

          July 26, 1999                By: /s/ ROGER A. HOLMAN
                                          --------------------------------------
                                          Roger A. Holman
                                          Vice President, Purchasing --
                                          Marketing and Director

                                       5
<PAGE>

          July 26, 1999                By: /s/ BRENT A. HANBY
                                          --------------------------------------
                                          Brent A. Hanby
                                          Executive Vice President, Chief
                                          Financial Officer and Director

          July 26, 1999                By: /s/ RICHARD D. DENISON
                                          --------------------------------------
                                          Richard D. Denison
                                          Director

          July 26, 1999                By: /s/ DAVID W. TRUETZEL
                                          --------------------------------------
                                          David W. Truetzel
                                          Director

                                       6
<PAGE>

                               INDEX TO EXHIBITS
                               -----------------

Exhibit No.                    Exhibit
----------                     -------

4.1            Amended and Restated Articles of Incorporation of National Home
               Centers, Inc./1/

4.3            Amended and Restated Bylaws of the Company/1/

4.4            Form of certificate evidencing ownership of Common Stock of the
               Company/1/

4.5            National Home Centers, Inc. 1996 Long-Term Performance Plan/2/

4.6            Form of Option Award Agreement

5.1            Opinion of Wright, Lindsey & Jennings LLP

23.1           Consent of Arthur Andersen LLP

23.4           Consent of Wright, Lindsey & Jennings LLP (included as part of
               Exhibit 5)

24.1           Powers of Attorney (included as part of signature page)

/1/ Incorporated by reference from National Home Centers, Inc. Form S-1
Registration Statement No. 33-60078, as amended, filed with the Securities and
Exchange Commission on March 26, 1993.

/2/ Incorporated by reference from National Home Centers, Inc. Annual Report on
Form 10-K, filed with the Securities and Exchange Commission on May 1, 1997.

                                       7
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 19312}]
{"company-data": {"conformed-name": "NATIONAL HOME CENTERS INC", "cik": "0000899630", "assigned-sic": "5211", "irs-number": "710403343", "state-of-incorporation": "AR", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-84097", "film-number": "99674283"}, "business-address": {"street1": "HWY 265 NORTH", "street2": "P O BOX 789", "city": "SPRINGDALE", "state": "AR", "zip": "72765-0789", "phone": "5017561700"}, "mail-address": {"street1": "P O BOX 789", "street2": "HWY 265 NORTH", "city": "SPRINGDALE", "state": "AR", "zip": "72765-0789"}}
As filed with the Securities and Exchange Commission on July 30, 1999
                                                 Registration Statement No. 333-
--------------------------------------------------------------------------------

                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                   ________
                                   FORM S-8

            REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
                                   ________

                          NATIONAL HOME CENTERS, INC.
            (Exact name of registrant as specified in its charter)

                       Arkansas                   71-0403343
            (State or other jurisdiction of      (I.R.S. Employer
            incorporation or organization)      Identification No.)

                               Highway 265 North
                          Springdale, Arkansas 72765
                   (Address of Principal Executive Offices)

                          National Home Centers, Inc.
                        1996 Long-Term Performance Plan
                              (Full Title of Plan)

                                Dwain A. Newman
                            Chief Executive Officer
                          National Home Centers, Inc.
                               Highway 265 North
                          Springdale, Arkansas 72765
                    (Name and address of agent for service)

                                (501) 756-1700
         (Telephone number, including area code, of agent for service)
                            ______________________

                        Copy of all communications to:
                              Fred M. Perkins III
                        Wright, Lindsey & Jennings LLP
                      200 West Capitol Avenue, Suite 2200
                          Little Rock, Arkansas 72201
                                (501) 371-0808
CALCULATION OF REGISTRATION FEE
---------------------------------------------------------------------------------------------------------------------

 Title of Securities        Amount to be          Proposed             Proposed                 Amount of
  to be Registered          Registered        Maximum Offering      Maximum Aggregate        Registration Fee
                                               Price Per Share        Offering Price
---------------------------------------------------------------------------------------------------------------------
Common Stock,            300,000 Shares            N/A/1/               $328,125/2/              $91.22/2/
$.01 par value/2/
---------------------------------------------------------------------------------------------------------------------
/1/ Each share being registered may be issued at not less than the fair market
value of a share of Common Stock at the time of a distribution under the Plan.
/2/ Estimated solely for purposes of calculating the registration fee pursuant
to Rule 457(c) and (h) and based on the average ($1.09375) of the high and low
prices of a share of Common Stock as reported on the Nasdaq Stock Market's Small
Cap Market on July 26, 1999.

--------------------------------------------------------------------------------
PART II - INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE

     National Home Centers, Inc. ("Registrant" or "Company") hereby
incorporates the following documents by reference into this Registration
Statement and makes them a part hereof:

     (a)  The Company's Annual Report on Form 10-K for the fiscal year ended
          January 31, 1999, filed on May 3, 1999;

     (b)  All other reports filed pursuant to Section 13(a) or 15(d) of the
          Securities Exchange Act of 1934 since the end of the fiscal year
          covered by the Annual Report referred to in (a) above; and

     (c)  The description of the Company's common stock, $.01 par value,
          contained in the Company's Form 8-A dated March 26, 1993, as amended
          by Form 8 dated May 17, 1993, including any amendment or report filed
          for the purpose of updating such description.

     Any statement contained in a document incorporated by reference herein
shall be deemed to be modified or superseded for purposes hereof to the extent
that a statement contained or incorporated by reference herein modifies or
supersedes such statement.  Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute part hereof.

     All reports and other documents filed by the Company subsequent to the
date of this registration statement pursuant to Sections 13(a), 13(c), 14, and
15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-
effective amendment which indicates that all securities offered have been sold
or which deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference into this registration statement and to be a part
hereof from the date of filing of such documents.

ITEM 4.  DESCRIPTION OF SECURITIES

     Not applicable.

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL

     Not applicable.

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS

     Article 10 of the Company's Articles of Incorporation provides that, under
specified circumstances, the Company shall indemnify its directors, officers,
employees, or agents against expenses (including attorney's fees), judgments,
fines, and amounts paid in settlements actually and reasonably incurred by them
in connection with any action, suit, or proceeding brought by third parties by
reason of the fact that they were or are directors, officers, employees, or
agents if they acted in good faith and in a manner they reasonably believed to
be in or not opposed to the best interests of the corporation and, with respect
to any criminal action or proceeding, had no reason to believe their conduct was
unlawful. In a derivative action, i.e., one by or in the right of the
corporation, indemnification may be made only for expenses actually and
reasonably incurred by directors, officers, employees or agents in connection
with the defense or settlement of an action or suit, and only with respect to a
matter as to which they shall have acted in good faith and in a manner they
reasonably believed to be in or not opposed to the best interests of the
corporation, except that no indemnification shall be made if such person shall
have been adjudged
liable to the corporation, unless and only to the extent that the court in which
the action or suit was brought shall determine upon application that the
defendant directors, officers, employees or agents are fairly and reasonably
entitled to indemnity for such expenses despite such adjudication of liability.

     Article 11 of the Company's Articles of Incorporation provides that
the Company's directors will not be personally liable to the Company or its
stockholders for monetary damages resulting from breaches of their fiduciary
duty as directors except (a) for any breach of the duty of loyalty to the
Company or its stockholders, (b) for acts or omissions not in good faith or
which involve intentional misconduct or a knowing violation of law, (c) under
Arkansas Code Annotated Section 4-27-833, which makes directors liable for
unlawful dividends or unlawful stock repurchases or redemptions, (d) for
transactions from which directors derive improper personal benefit, or (e) for
liability to any third party other than the Company or its stockholders based
upon an act, omission, transaction, or breach of duty.

     The Company's directors and officers are also covered by insurance policies
indemnifying them against certain civil liabilities, including liabilities under
the federal securities laws, which might be incurred by them in such capacity.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED

     Not applicable.

ITEM 8.  EXHIBITS

     The following exhibits are filed as part of this Registration Statement:

Exhibit No.                     Exhibit
----------                      -------

4.1         Amended and Restated Articles of Incorporation of National Home
            Centers, Inc./1/

4.3         Amended and Restated Bylaws of the Company/1/

4.4         Form of certificate evidencing ownership of Common Stock of the
            Company/1/

4.5         National Home Centers, Inc. 1996 Long-Term Performance Plan/2/

4.6         Form of Option Award Agreement

5.1         Opinion of Wright, Lindsey & Jennings LLP

23.1        Consent of Arthur Andersen LLP

23.4        Consent of Wright, Lindsey & Jennings LLP (included as part of
            Exhibit 5)

24.1        Powers of Attorney (included as part of signature page)

/1/ Incorporated by reference from National Home Centers, Inc. Form S-1
Registration Statement No. 33-60078, as amended, filed with the Securities and
Exchange Commission on March 26, 1993.

/2/ Incorporated by reference from National Home Centers, Inc. Annual Report on
Form 10-K, filed with the Securities and Exchange Commission on May 1, 1997.

                                       2
ITEM 9.  UNDERTAKINGS

(a)  The undersigned Registrant hereby undertakes:

     (1)  To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:

          (i)    To include any prospectus required by section 10(a)(3) of the
          Securities Act of 1933;

          (ii)   To reflect in the prospectus any facts or events arising after
          the effective date of the registration statement (or the most recent
          post-effective amendment thereof) which, individually or in the
          aggregate, represent a fundamental change in the information set forth
          in the registration statement. Notwithstanding the foregoing, any
          increase or decrease in volume of securities offered (if the total
          dollar value of securities offered would not exceed that which was
          registered) and any deviation from the low or high end of the
          estimated maximum offering range may be reflected in the form of
          prospectus filed with the Commission pursuant to Rule 424(b), if in
          the aggregate, the changes in volume and price represent no more than
          a 20% change in the maximum aggregate offering price set forth in the
          "Calculation of Registration Fee" table in the effective registration
          statement;

          (iii)  To include any material information with respect to the plan of
          distribution not previously disclosed in the registration statement or
          any material change to such information in the registration statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Registrant pursuant to
section13 or section15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the registration statement.

     (2)  That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.

     (3)  To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

(b)  The undersigned Registrant hereby undertakes that, for purposes of
     determining any liability under the Securities Act of 1933, each filing of
     the Registrant's annual report pursuant to section13(a) or section15(d) of
     the Securities Exchange Act of 1934 (and, where applicable, each filing of
     an employee benefit plan's annual report pursuant to Section15(d) of the
     Securities Exchange Act of 1934) that is incorporated by reference in the
     registration statement shall be deemed to be a new registration statement
     relating to the securities offered therein, and the offering of such
     securities at that time shall be deemed to be the initial bona fide
     offering thereof.

                                       3
(c)  Insofar as indemnification for liabilities arising under the Securities Act
     of 1933 may be permitted to directors, officers and controlling persons of
     the Registrant pursuant to the foregoing provisions, or otherwise, the
     Registrant has been advised that in the opinion of the Securities and
     Exchange Commission such indemnification is against public policy as
     expressed in the Act and is, therefore, unenforceable.  In the event that a
     claim for indemnification against such liabilities (other than the payment
     by the Registrant of expenses incurred or paid by a director, officer or
     controlling person of the Registrant in the successful defense of any
     action, suit or proceeding) is asserted by such director, officer or
     controlling person in connection with the securities being registered, the
     Registrant will, unless in the opinion of its counsel the matter has been
     settled by controlling precedent, submit to a court of appropriate
     jurisdiction the question whether such indemnification by it is against
     public policy as expressed in the Act and will be governed by the final
     adjudication of such issue.

                                       4
SIGNATURES

          Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Springdale, State of Arkansas, on July 26, 1999.

                                       NATIONAL HOME CENTERS, INC.

                                       By: /s/ DWAIN A. NEWMAN
                                           -------------------------------------
                                           Dwain A. Newman
                                           Chief Executive Officer

                               POWER OF ATTORNEY

          KNOW ALL MEN BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Dwain A. Newman and Brent A.
Hanby, and each or either one of them, his true and lawful attorney-in-fact and
agent, with full power of substitution and resubstitution for him and in his
name, place and stead, in any and all capacities, to sign any and all amendments
(including post-effective amendments) to this registration statement on Form S-8
and to file the same, with all exhibits thereto and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite or necessary to be done in
and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said attorneys-in-
fact and agents or any of them, or their or his substitutes, may lawfully do or
cause to be done by virtue hereof.

          Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by or on behalf the following persons in
the capacities and on the date indicated.

          July 26, 1999                By: /s/ DWAIN A. NEWMAN
                                          --------------------------------------
                                          Dwain A. Newman
                                          Chairman of the Board and
                                          Chief Executive Officer

          July 26, 1999                By: /s/ DANNY R. FUNDERBURG
                                          --------------------------------------
                                          Danny R. Funderburg
                                          President, Chief Executive Officer
                                          and Director

          July 26, 1999                By: /s/ ROGER A. HOLMAN
                                          --------------------------------------
                                          Roger A. Holman
                                          Vice President, Purchasing --
                                          Marketing and Director

                                       5
July 26, 1999                By: /s/ BRENT A. HANBY
                                          --------------------------------------
                                          Brent A. Hanby
                                          Executive Vice President, Chief
                                          Financial Officer and Director

          July 26, 1999                By: /s/ RICHARD D. DENISON
                                          --------------------------------------
                                          Richard D. Denison
                                          Director

          July 26, 1999                By: /s/ DAVID W. TRUETZEL
                                          --------------------------------------
                                          David W. Truetzel
                                          Director

                                       6
INDEX TO EXHIBITS
                               -----------------

Exhibit No.                    Exhibit
----------                     -------

4.1            Amended and Restated Articles of Incorporation of National Home
               Centers, Inc./1/

4.3            Amended and Restated Bylaws of the Company/1/

4.4            Form of certificate evidencing ownership of Common Stock of the
               Company/1/

4.5            National Home Centers, Inc. 1996 Long-Term Performance Plan/2/

4.6            Form of Option Award Agreement

5.1            Opinion of Wright, Lindsey & Jennings LLP

23.1           Consent of Arthur Andersen LLP

23.4           Consent of Wright, Lindsey & Jennings LLP (included as part of
               Exhibit 5)

24.1           Powers of Attorney (included as part of signature page)

/1/ Incorporated by reference from National Home Centers, Inc. Form S-1
Registration Statement No. 33-60078, as amended, filed with the Securities and
Exchange Commission on March 26, 1993.

/2/ Incorporated by reference from National Home Centers, Inc. Annual Report on
Form 10-K, filed with the Securities and Exchange Commission on May 1, 1997.

                                       7