At Walmart.com, the best-selling Comfort Products Writing Desk drops from $69.81 to $49.97. Shipping adds $5.97, but is free with $50, so add any other item of .03 or more to your cart to avoid the fee. The next best price we found on this desk was $67.99. This desk comes unassembled (in seven pieces), and is made from wood and wood-grain laminate. It measures 29" x 17.5." Sales tax is charged in most states.