Building panels are ubiquitous in the building industry and are used to form walls, doors or other partitions, either of a structural or non-structural nature. Polyurethane can be formed into a panel which is rigid and can function in the same manner as conventional panels formed from wood and other material. The panel is able to be cut, screwed, drilled, painted, laminated or veneered. While laminating or veneering polyurethane panels with, for example, melamine or plywood, improves strength and rigidity, this is at a cost to flexibility and, consequently, the applicability of panels. The invention defined herein therefore relates to an improved polyurethane panel which overcomes the disadvantages of those which have gone before. The panel of the invention finds particular use, although not exclusive use, in building and construction.