The height adjustable legs will allow the Multi-Purpose Table to be lowered or raised to fit over any lift chair or hospital bed, The telescopic feature is easy to use, The top is commercial grade low pressure laminate 11/16th thickness with 3mm pvc edgeband in Quarter Mahogany finish, Inside leg: 40"", Height adjustment: 38""L x 35, 5""W x 44""H, Overall size: 18""D x 48""W x 27-37"" H, SKU: NEX029