PURPOSE: To provide the desk which has sufficient strength, and also, can detach and change simply a modesty panel in accordance with necessity, and moreover, can simplify a specification change of the modesty panel, as the desk for OA, etc., formed by providing a wiring space of a cord, etc., in the lower space of the top plate.

CONSTITUTION: The desk consists of the left and the right leg bodies 1, 1, a structure body 5 provided with a wiring receiver, etc., and formed by connecting the left and the right leg bodies 1, 1, a top plate 2 attached onto the leg bodies 1, 1, and a modesty panel 3 which sets the upper end to almost the same height as the top plate 2 and is attached to the leg bodies 1, 1 and the back side of the structure body 5 so as to be free attachable and detachable.