PURPOSE: To obtain the cabinet which is suitable for the tape recorder and so on aiming for a small size and is easy to form and assemble, by uniting the panel, where the front face and one side face are formed in one body, and other side face panels separated from each other by fitting to form a box body.

CONSTITUTION: The fourth side face panel 38 having folded parts 381 and 382 at both ends is formed in the one-side part in one body, and jaw part 123 connected to three side parts and fitting projection 124 of the first side face panel 19 are provided in front face panel 12 provided with the aperture for cassette and the speaker fitting hole, and the first side face panel 19 is provided with upper and lower groove parts 196 and 197 and lower end transmission hole 198. The second side face panel 26 is provided with L-shaped engaging pieces 261W264, and the third side face panel 35 is provided with L-shaped engaging pieces 351W354 and retaining piece 355, and the firstWthe third side face panels, the front face panel, and the fourth panel are united by fitting, and jaw part 391 and back face panel 39 having the notch part for battery storage are fitted. Thus, the cabinet is obtained which is suitable for the tape recorder and so on aiming for a small size and is easy to form and assemble.