Basically the first is without cabinets which I don't need it as I want to use it for my computer setup. But the first is also rated to hold only 60lbs of weight, whole the 2nd can hold 600lbs of weight. But the 2nd is only .6" thick. My other office has a full 1" thick table. Also height difference I prefer 30" to put my elbows on it, the first is 28" might be too low.