A cabinet and drawer assembly structure mainly utilizes ball screw rods to fasten two rear panels in a juxtaposed fashion and to fasten two opposing side panels to the rear panels. The side panels have square channels which have aperture and troughs to allow wedge legs of a transverse beam to wedge in. The rear panels and side panels have jut edges extended from the top ends thereof to couple with wedge slots formed on the peripheral rims of an upper panel, thus coupling and fastening of the peripheral panels and the upper panel and lower panel and front panel may be accomplished rapidly to complete the cabinet assembly. The inner sides of the side panels may have slide roller channels mounted thereon to support a drawer assemble.