To provide excellent heat insulating property in a bearing panel mounted between struts of a wooden building by successively connecting and integrating an interior plate, a hard foamed urethane resin layer, and a metal plate to form the bearing panel.

A hard foamed urethane resin layer 2 and a metal plate 3 are successively bonded and integrated to an interior plate 1 consisting of a wood or plaster board, cement board or the like to form a bearing panel A. A synthetic resin frame member 15 having a T-shaped recessed part is provided in the thickness directional center along the circumferential part of the bearing panel A. One end of T-shape of a T-shaped sheet metal mounting member 16 is fitted to the recessed part 15 of the frame member 15, and the flat other end thereof is butted to a strut 10 and fixed by a nail 11 to mount the bearing panel A between struts 10. Accordingly, excellent heat insulating property and airtightness can be provided, and the handling operability and constructing property can be enhanced.