To provide a desk to be refurbished easily and to be elongated with the commodity life with installing dents on the back side of the crown plate having almost the identical size with the flat top in order to be fitted to the flat top.

This desk crown plate 1 consists of the main body of the crown plate 2 and the dents 3. The main body of the crown plate 2 consists of the core material 4 that is composed of plywood, and an antibacterial decoration plate 5 that is made of melamine resin and is glued to the surface of the core material. The dents 3 are situated on the back side of the main body of the crown plate 2 to connect the desk A and the flat top B. A cushioning material 6 is placed between the main body of the crown plate 2 and the flat top B of the desk A to absorb clattering if a warping is present in the flat top B. The cushioning material 6 is a plate shaped part of elastic material such as sponge, rubber, or spring, and is fixed to the bottom of the dent 3 at four positions with an adhesive or with a pressure sensitive adhesive double coated tape. Thus, recycling of an old desk can be easily accomplished by covering the flat top B of the old desk A with a desk crown plate 1.