To provide a panel for building of which the production facility cost is low and the heat insulation performance and the bending strength are excellent by overlappingly joining together a surface steel plate and a back steel plate through foaming polymer layers, in the vicinity of the end parts of the panel.

A foaming resin layer 3 is sandwiched with a surface steel plate 1 and a back steel plate 2, to constitute a panel for building. In this panel, the surface steel plate 1 and the back steel plate 2 are overlappingly joining together through foaming polymer layers 10, 10 in the vicinity 12, 12 of the end parts of the panel. In this foaming polymer layer 10, heat conductivity is 0.1 kcal/mh°C or less, bulk density is 0.1 g/cm3 or more, and thickness of the layer is at most 0.75-2 mm, respectively set. Then, bending stress by wind pressure load or the like is dispersely borne with closed box-shaped section composed of the surface steel plate 1 and the back steel plate 2. Consequently, heat bridge is prevented from generating, heat insulating performance and bending strength against wind pressure load or the like are improved, and in addition production facility cost can be reduced.