strand portions of each consecutive two stitches in a column and which would not be possible to obtain in a natural knit work as the strands would be loosened and the shape of the strand would deform this is mainly facilitated by the provision of the base layer 160 which forms a substrate for carrying the tactile layer having a varying knit pattern the base layer 160 in accordance with the disclosed subject matter is at least partially perforated e g is net like the net being constituted by the interconnecting strands e g the connecting members 130 which at the locations of the interconnections form together solid inseparable connecting points and at least the space in between the connecting members constitutes the openings of the net this is seen at least in fig1 d and 1e the base layer is at least partially constituted by the interconnected strands further forming the knit stitch patterns at the top and bottom surfaces such that at the locations devoid the knit stitches the transversely extending connecting members form a part of the base layer while in the present example the stitches are mimicked on both sides of the panel as seen in fig2 a to 2d and discussed above only one side of the base is provided with a three dimensional tactile layer such that the bottom surface of the panel remains substantially flat however in accordance with the disclosed subject matter to provide for the knit like appearance the longitudinal strips of knit stitch columns are interconnected by transversely extending connecting members 130 thus as in the example of fig1 the transversely extending connecting members are spaced apart in the longitudinal direction giving rise to the openings 180 going through the panel as seen at least in.