PURPOSE: To provide the subject desk generally usable as a flat desk wherein the side part of a foot entering space is closed by a leg plate member and capable of opening the front part of the leg plate member when a top plate is desired to be widely used and utilizing the open part at the same time to horizontally provide an auxiliary top plate to the side part of the top plate.

CONSTITUTION: A desk has leg plate members 3 at least on one of the left and right sides of the foot entering space 4 provided under a top plate l and the rear part of the leg plate members 3 is set to a fixed leg plate 6 and the front part of them or a part thereof is set to a movable leg part 7 revolvable outward and the decorative leg plate appropriately covering the outside surfaces of the fixed and movable leg plates are provided so as to be revolvable outward and the movable leg plate is revolved outward alone or along with the decorative leg plate to open the side part of the foot entering space and the movable leg plate itself or the decorative leg plate is horizontally supported to be made usable as an auxiliary top plate.