To make bending of leg elements performed by identical machining, wherein the leg elements including a leg structure of a desk is manufactured by bending a frame.

The desk D includes a top plate 1 and a leg structure 2 supporting the top plate 1. The leg structure 2 includes: a U-shaped front leg element 3 in which a front bent part 33 is provided between a pair of front leg supports 31 and a front lateral beam connecting the upper ends of the front leg supports; a U-shaped rear leg element 4 in which a rear bent part is provided between a pair of rear leg supports 41 and a rear lateral beam connecting between the upper ends of the rear leg supports; and a U shaped base leg element 5 in which a base bent part 53 is provided between end frames 52 extending forward from both ends of a laterally extending intermediate frame 51. These front bent part 33, the rear bent part and the base bent part 53 are all identically shaped.