To provide a panel for a partition, which is equipped with a sound-absorbing and sound-insulating function by sticking a surface material on both the sides of a filler.

A part of the front-side surface material 1a is provided with a sound-absorbing area 4a through which a plurality of small holes 2a, 2a, penetrate; and the other parts with no hole serve as a sound-insulating area 3a. The filler has a structure in which a plurality of honeycomb cores 5a, 5b and 5c with a fixed thickness, partitioned into a plurality of spaces 7a etc., 7b etc. and 7c etc., are superposed on one another; and thin sheets 6a and 6b provided with a plurality of small holes 8, 8, etc. are interposed among the honeycomb cores 5a, 5b and 5c. On the other hand, in the backside surface material 1b, a part facing the sound-absorbing area 4a with the holes is provided as a sound-insulating area 3b, and a part facing the sound-insulating area 3a with no hole is provided as a sound-absorbing area 4b.