To make it possible to mitigate a restriction on the constitution of a leg of a desk and the structure of a top plate, to eliminate the need of machining a leg column, to improve the appearance of the leg column when a panel is detached and to easily attach the panel to the leg column.

In the structure for attaching the panel to the desk or the like, which is composed of a pair of left and right leg columns 4 raised upwards and the top plate 2 placed on the leg columns, support brackets 10A and 10B, where a panel attaching part (base plate 30) having an anteroposterior dimension wider than the leg columns 4 is formed, is attached straddling over the front and back of the leg columns 4 and the panel 9 is connected to the panel attaching part by a connecting means, so that the panel 9 is supported by using either one of left or right leg column 4.

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