To solve the problem that a user feels pains and tired in his/her arm, neck and shoulders after operating OA devices for a long time.

This elbow rest is provided with a fitting part 2 for fitting to a table, a fixture 3 for fixing the fitting part to the table, a supporting part 23 projecting to this side of the fitting part and an elbow receiving part 5 fixed to the supporting part. The height of the part 5 is adjustable. The elbow receiving part 5 is swingable to the right and left with respect to the fitting part 2. The part 2 can be fitted to the table upside down and the part 5 can be fitted from either of the upper side or the lower side of it to the supporting part. Two abutting faces for abutting on the front end of the table are formed inside the part 2, and both of the abutting surfaces are inclined and their inclinations are opposite to each other with respect to the right and left.