To provide a building panel light in weight, high in strength and excellent in durability without causing the lowering of strength and deformation by water absorption or a variation in temperature, having favorable workability such as nailing or the like and being used for the floor, the wall and the ceiling, etc. of a building.

A glass chop is contained in the building panel 1, a panel body 2 is constituted by burying a glass-chopped strand mat or a glass net etc. in a porous foaming cement solidifying object 3 having a large number of independent bubbles, and water resisting layers 5 are formed on both sides by laminating water resisting paper 6 coating synthetic resin films 7 on the surfaces with adhesives 8.