PURPOSE: To improve the handling utility by fitting a small top board in a recess provided at the use end of a main top board, forming a specific angle between the use end of the main top board and the use end of the small top board, and making the small top board move vertically by an elevator.

CONSTITUTION: Side panels 2 on both sides and a back panel 3 on the back side support a main top board 1 of a table. A recess 5 is formed at the use end 11 of the main top board 1, and a small top board 7 is fitted in the recess 5. A desired angle is formed between the use end 71 of the small top board and the use end 11 of the main top board 1. The small top board 7 is made to ascend and descend by means of an elevator, and the height of the small top board 7 can be adjusted according to a user's physical dimensions and the height of a business machine to be loaded thereon such as, for example, a word processor or a computer. This improves the handling utility and prevents the user's fatigue.