Abstract: A bed foundation comprises a pair of parallel spaced side rails with ends connected by corner braces to the ends of parallel, spaced cross rails thereby defining a rectangular box frame. Upwardly facing edges of the cross rails and side rails lie in a common plane. A pair of generally planar top panels are positioned on the frame with their peripheral edges flush with the outer edges of the frame. The corner braces extend above the plane defined by the upwardly facing edges of the rails providing lips which cooperate with corners of the panels to retain the panels immovable on the frame. A third panel may be positioned between the pair of panels and a clip engages both an edge of the third panel and the upwardly facing edge of a cross rail to retain the third panel immovable relative to the frame.