To provide a structure for adjusting the height of a desk with casters allowing a user to adjust the height of the desk easily and minutely without changing casters or using spacers.

The ends of the periphery of a support board 5 with plural adjusters 11, which can be moved upward/downward by the rotating operation, at proper positions on the lower surface are fixed to the inner surfaces in the lower part of plural side panels 3 attached to a top board of the desk. In addition, a bottom board 6 with plural casters at proper positions on the lower surface is attached just under the support board 5 in such a way that the bottom board 6 can be moved upward/downward relatively to the support board 5, with the upper surface of the bottom board abutting to the lower surfaces of the adjusters 11.