To provide a panel which can be easily attached or detached with excellent workability.

A plurality of frame members 2 are framed along the outer periphery of a plane member 1, the frame member has a holding groove 25 formed along the length direction at the inner side of the lower end of a side wall 21, an outer periphery of the plane member is inserted to and held by this holding groove, a dovetail groove 26 with the opening edge projected out inwardly is formed in the length direction above the holding groove, a corner stop device 5 is fitted to this dovetail groove, and the frame members are coupled when the opening edge of the dovetail groove is clamped by the corner stop device and a machine screw screwed to a screw hole in the corner stop device. Thus, the plane member is merely inserted to and held by the holding groove of the frame member framed, an arbitrary plane member can be used, production is made easier by eliminating welding and bending process, moreover, the frame member and plane member can be cut to predetermined dimensions and assembled even on the job site thereby responding to the job site.