This Mainstays 2-Tier Writing Desk drops from $38.74 to $21.98 at Walmart.com. Plus, shipping is free.This saves you over 40% off the regular price and it's the best price we found on anything similar. It comes in the pictured Reclaimed Wood color at this price and measures 31.5"W x 19.7"D x 35.4"H. Note that the pictured bookshelf is not included. Sales tax is charged in most states.