Аннотация:A theoretical model is presented to explain the spin gap observed for CaV$_4$O$_9$. The underlying lattice of the 1/5-depleted square lattice favors a formation of plaquette resonating valence bond state. Inclusion of the frustrating second neighbor interaction enhances this tendency, leading to a quantum disordered state of a two dimensional spin-1/2 Heisenberg model with a sufficiently big spin gap compatible with experiments.