Abstract: A furniture unit comprising a substantially L-shaped panel which, with other identical panels, is used as a supporting base structure for a variety of different furniture pieces including, but not limited to, desks, sofas or chairs, shelving and the like. The panels are provided with equispaced slots on each of the vertical side edges thereof. Brackets are received in and interlockingly engaged with said slots on each of said vertical edges in selected positions for supporting either a desk top or other element depending upon the use to which the panels are put. The panels are also provided with slots in each of their horizontal edges, said slots being of equal size and spacing such that the panels can be inverted for right-hand or left-hand use.