A disposable cell counting board in which a space formed by a counting board body and an upper plate is fixed in advance, and which does not require assembling by a cell counting worker, and which can be mass-produced at low costs, is provided.The cell counting board comprises a main body and a cover plate attached to the main body. The main body comprises a planar lands positioned at a lower position by a predetermined distance with respect to the top face of the other part than the lands, a counting sections provided at the lands, and four projection sections in the vicinity of the lands for positioning and fixing the cover plate above the lands. The cover plate has engagement holes formed at locations corresponding to the projection sections. A space of the predetermined distance, 0.1 mm, is generated between the top face of the lands and the bottom face of the cover plate, when the cover plate is attached to the main body by engaging each of the projection sections with the corresponding engagement hole.