Abstract: A structure for a furniture component of upholstered and covered type, characterized by consisting of at least one part (5) comprising an inner rigid panel (7) provided on its perimetral edges with a channel (8) of given cross-section which houses by forced insertion a strip element (9) of cross-section complementary to said given cross-section, on the outer face of said rigid panel there being applied a layer of expanded material (10) or the like forming the actual upholstery, the covering fabric (11) consisting of a flat piece with a surface equal in size to the surface of the expanded material plus a peripheral edge which can be folded about the peripheral edges of said expanded material and over said channel (8).