10 of aluminium sulphate solution 0 to 30 of calcium carbonate and 0 to 15 of pigments the invention uses the process of preparation for the existing viroc panel adjusting it to the new material this panel in addition to being very resistant and showing high performances in terms of resistance to impact humidity temperature variation noise and fungi as well as other microorganisms also complies with all the requirements of the associated product standard application_number US 201213678859 A description the main advantage of the invention is based in the fact that it is an incombustible panel without generating incandescent drops and with a reduced smoke production thus helping to minimize the risk of fire deflagration and propagation in the buildings and therefore contributing to an increased safety of people and property in case of fire simultaneously it shows a good performance in terms of thermal and acoustic behaviour resistance to impact tensile and bending strength resistance to humidity as well as stability from the dimensional point of view and resistance to fungi insects and microorganisms in addition to being economically competitive and very easily applied considering all of these characteristics it can be used in a wide variety of domains inclusively with structural and architectural functions in inner and outer spaces its composition is aimed at minimizing the incorporation of organic matter in the form of wood chips in order.