The invention relates to a method for production of panels for floor, wall or ceiling coverings, with the panels being cut from a large starting sheet and provided on their long sides (11, 12) with locking strips (15, 16). The starting sheet is hereby provided with parallel grooves (4, 5) along the topside and underside thereof, with the upper groove (4) and the lower groove (5) extending in the sheet plane (PE) at an offset in relation to one another at a distance (a), thereby forming a breaking web (6). The starting sheet (1) is then divided along the breaking web (6) such that projecting longitudinal strips remain along the long sides (11, 12) and are used for shaping the locking strips (15, 16).