A panel attachment structure for a disk tray includes an attachment frame, a decoration panel, a spring body, a restricting mechanism and a positioning mechanism. The attachment frame is non-movably coupled to a front end portion of the disk tray. The disk tray is movable between an ejected position and a retracted position through a tray opening of a cabinet. The decoration panel is movably coupled to the attachment frame. The spring body includes a compression coil spring. The spring body elastically couples the decoration panel to the attachment frame and biases the decoration panel against the attachment frame. The restricting mechanism restricts displacement of the decoration panel relative to the attachment frame. The positioning mechanism selectively positions the decoration panel relative to the attachment frame in a predetermined position and releases the decoration panel from the predetermined position when the disk tray is retracted to the retracted position.