To provide a fit-in-type ceiling panel which ensures good operability and is so beautifully finished as to have a high added value.
An approximately square ceiling panel 10 corresponding to each of the squares of a grid beam as a cloth-covered ceiling panel is of a three-layered structure consisting of an upper plate 1, a middle plate 2, and a lower plate 3 which are of almost equal areas, and is of either a structure such that the upper and middle plates 1, 2 in overlapping positions are moved parallel to each other in the direction of a diagonal V, each by a predetermined size in the range of 10 to 30 mm, while the lower plate 3 is moved to a position halfway between the sizes by which the upper and middle plates 1, 2 have been moved, after which the three plates are bonded together using an adhesive and the like, or a structure formed by machining one plate. The longitudinal cross sections of circumferential four end faces 12, 13, 14, 15 are formed into deformed projecting and recessed parts whereby opposite peripheral sides (end faces 12 and 14 and end faces 13 and 15) are fitted together, and paulownia wood is used as the ceiling panel material.