To provide a structure for attaching a panel to a top plate elevating and lowering type table, by which the height of the panel is made invariable without being restrained by the vertical height adjustment of a top plate and an appearance from the outside is improved even when the panel is detached.

In the structure for attaching the panel to the top plate elevating and lowering type table, which is composed of a pair of left and right leg columns 4 raised upwards and the top plate 2 mounted on the upper part, the leg column 4 is composed of a lower leg column 6 and an upper leg column 7, so that the upper leg column 7 can be elevated and lowered relative to the lower leg column 6, and also the panel 9 is attached to support brackets 10A and 10B attached to the lower leg column 6.

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