A panel (12, 12a) for the insulating inner lining of building ceilings (10) and/or walls consists of a backing plate (15) made of plastics material, preferably closed-cell polyurethane foam, which is covered with real-wood veneer (16) on its visible surface and with counteracting paper (17) on its surface facing the masonry, and has on its lateral abutting surfaces (21, 22) grooves (23, 24) into which connecting pieces (25) can be inserted, so that a plurality of panels (12, 12a) can be put together to form a surface which appears closed. With such a panel (12, 12a), the surface of the backing plate (15) facing the eye has groove-shaped recesses (18, 26, 27) which lie parallel to one another and are lined with real wood (19, 28, 29; 33, 34). This provides a comparatively simple wall and/or ceiling lining which can be manufactured inexpensively, whose appearance corresponds fully to a solid real-wood lining and which is distinguished by a very low dead weight and excellent heat-insulating properties. IMAGE
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