Provided is a desk top panel, which normally protects privacy in a complete shielding form, permits facing persons to converse and documents and the like to be passed and received by opening a lower space of the desk top panel as needed, and permits a wiring cover to be easily attached/removed or opened/closed. A desk having such desk top panel attached thereon is also provided. A desk top panel is attached to the rear portion of a top board of a desk to stand, for blocking the visual fields of sitting persons. The desk top panel is provided with a panel-like main body; a pair of right and left attaching sections, which vertically extend downward from the both lower end portions of the main body by having the lower end sections attached to the top board or a top board supporting body of the desk; and a closing plate, attached to the lower end of the main body to be opened/closed, so that a space formed between the main body and the upper surface of the top board of the desk can be opened/closed when both the attaching sections are attached to the desk.