PURPOSE: To provide a desk with a heater capable of warming not only the legs, but also the sole and toe of the foot by mounting an electric heater panel having a large capacity plane-shaped exothermic body on the frond side and a small capacity plane-shaped exothermic body on the rear side to the inside surface of the back plate of the desk and enabling the electric heater panel to be pivoted forward about the lower end of said panel.

CONSTITUTION: A J-shaped fitting 12 is hooked on a chain 13 to fix an electric heater panel 5 obliquely downward at a predetermined angle in the winter needing a heater. By supplying current to a large capacity plane-shaped exothermic body 1 the feet of a person facing a desk are warmed up to the range of toes by radiant heat. When the electric panel heater 5 is pivoted about a hinge 9 until it comes into contact with a floor surface, an accessory limit switch works to supply current to a small capacity plane-shaped exothermic body 6 provided on the back so that the panel can be used for a foot warmer. When the panel 5 is not used, it is pivoted about the hinge 9 so that it can be housed in intimate contact with the inner surface 11 of a back plate of the desk 10.