In the latest furniture design field, we can find mass production with concept of heterogeneity that is made by harmonizing existing object with other object, which has new value. In order to follow the trend in the reality, various design process method that applied concept of Hybrid is attempted by flexibly combining or changing heterogeneous materials, formations or functions such as combination of new material and wood or IT. However, not like other design fields, its research range in furniture design is limited. This study is conducted in order to overcome and supplement problems that are made when these different materials are combined, such as faults or cracks made due to difference of expansion and contraction coefficient, lack of intensity and change of formation due to external temperature and humidity. Panels that are combined for this study were verified materials that have passed environmental adaptation test throughout the period of 1 year and 2 months, which will be made into a table. By doing this, this study will be an empirical study that establish concept of furniture made with acrylic and provides manufacturing method of combining wood and acrylic. Finally it proposed a new furniture design method that follows the trend by researching new materials with the new concept.