first length 24 and a first width 26 the first length 24 is the longitudinal distance between a first end 28 and a second end 30 of the first strip 20 parallel to a first longitudinal axis 32 the first width 26 is the lateral distance between a first edge 34 and the second edge 36 of the first strip 20 along a line that is substantially perpendicular to the first longitudinal axis 32 in the first preferred embodiment wherein the precursor tubular cells 12 of the resulting honeycomb panel 10 are arranged horizontally see fig8 and 9 the first length 24 corresponds to the width of the resulting honeycomb panel 10 and the first width 26 is related to the thickness of the resulting honeycomb panel 10 similarly the second strip 22 comprises a second length 38 and a second width 40 the second length 38 is the longitudinal distance between a first end 42 and a second end 44 of the second strip 22 parallel to a second longitudinal axis 46 the second width 40 is the lateral distance between a first edge 48 and a second edge 50 of the second strip 22 along a line that is substantially perpendicular to the second longitudinal axis 46 in the first preferred embodiment the second.