This report aims to propose a solution to address problems in everyday life by providing physical feedback using actuator, instead of providing information-based service. The development of information technology has made it possible to provide virtual extended spaces. Yet the virtual space is not able to address the problem. As a final solution, we propose a product named HIGHEST LIFE that consists of a double-deck desk and a lift chair. By moving up and down the chair, uses are able to sit in front of the upper and lower desk. The product realizes "physical" extension of working space. Main potential users were clarified though tools such as brainstorming, mind map, KJ-method, Pugh selection, Scenario Graph, use case analysis, interview and morph analysis: 1. people who like to have study room as private space. 2. people who have little children. VoC through the interview showed two key concerns, security and price. We leveraged the Voc regarding security in failure analysis. As a result, several safety measures were implemented in our product. Regarding price, we searched and estimated a likely price by competitive analysis. While we refined the product through tools like QFD, cost-worth analysis, FMEA and prototyping, we provided insights into business by CVCA , NPV, and competitive analysis. Firstly, CVCA illustrated two key stakeholders. One is potential sales channels between the product provider and end-users. The other is advertising agents. CVCA additionally gave us insight that the channels were essential to maintenance in addition to expanding sales. In case critical failure of the product occurs, the channels are likely to play important role on calling-out operation. In terms of contingency plan, we recommend to take into account this point. Regarding advertising agents, they improve the awareness of the product and appeal the value of the physical extended working spaces. Since advertising media are various, research and analysis of the media is required, which is suggested as a future work. Secondly, competitive analysis led the likely price of our product. Although no complete competitors were found, we regarded two existing products as competitors, a sound-proof small room  and a lift chair . Yet we have not made, we suggest price sensitive measure (PSM) to calculate more accurate competitive price. Thirdly, NPV showed expected sales volume and pretax income. Although the first year is in the red, the second year goes the red into the black. Estimated target volume of annual sales is 100 in the first year and 350,000 by 10 years later. To meet the number in the period, collaboration with big building constructors such as Shimizu Corporation is recommended.