My oldest is in 3rd grade now and I think he's getting homework for the first time. Not easy to concentrate when your 5 year old little brother keeps pestering you. I've been eating to get him a desk for a while. I didn't want to spend a lot on it (he is only 9 and little boys aren't careful with things!) and I couldn't really find anything I liked.
So, I went the easy, cheap route. Piece of plywood and 4 milk crates. The wood was already cut at Lowe's ($8) and Walmart had the crates on clearance for $2 a piece. The stool was $12. Stack the crates, put the wood on top. Done. I will be adding something to make sure the pieces don't slide around (bolts or something) but it'll be fine without them as long as he doesn't dance on it. :)
He's so excited! Let's hope he'll still feel that way when he's working on math.