Abstract: A multifunctional folding furniture system includes a basic frame structure to which functional panels are removably attached. The frame consists of four stiles (uprights) connected by side rails to form side members, which members are removably and rotationally connected to a back panel having two elongated slots to form the frame of the basic unit. Functional panels of various dimensions and configurations may be removably and rotationally applied to the frame to create functional surfaces.The complete system includes a number of frame units and separate panels, all of which may be interconnected to form a large variety of furniture pieces, including various arrangements of desks and tables.