PURPOSE: To enable a dry work by providing a fixing piece and a fitting projection piece having a projecting length shorter than the fixing piece on the base plate of a wall panel, and protruding two side end parts outward to form a fitting recessed part at the time of the adhesion of a surface material to the base plate.

CONSTITUTION: A wall panel A is formed of a base plate 1 and a surface plate 2. Fixing pieces 4 are extended from two side surfaces of the base plate 1, and fitting projection pieces 5 shorter than the fixing pieces 4 are extended outward from the other two side surfaces. A fitting recessed part 6 is formed by the protruding part 2a of the surface material 2 and the protruding base part 4a of the fixing piece 4. Further, a protruding edge part 9 is provided on side edge of the fitting projection piece 5 of the base plate 1 to position the surface material 2 to the base plate 1. The fixing piece 4 is fixed to a wall base, and to the fitting recessed part 6 of the wall panel A, the fitting projection piece 5 of the adjacent panel A is inserted to mutually connect the adjacent panels A. Hence, the work can be conducted by dry method.