Abstract: A two-tier counter system for use in commercial foodservice having an upper level of top-defining modular counter units with upper work areas, end margins of substantially identical profile and dual latching apparatus for releasably interlocking adjacent units together in mating end-to-end abutting relationship; and a lower level of base-defining cabinet and leg supports for underlying supporting placement relative to the upper level counter units; and continuous mounting apparatus constructed and arranged for accommodating selective longitudinal positioning of the lower level supports relative to the upper level units. The invention also includes the modular top-defining counter unit, and the method of assemblying the counter unit.