by preparing a homogenous mixture of the polyol and isocyanate components and dispensing the mixture into a mould the mould can be of any shape but is preferably rectangular the method for forming the panel according to this example is as generally described in australian patent application no 2003200383 briefly the mould containing the mixture is closed by a lid the mould is then conveyed to press table so that the mould is pressed closed until the mixture cures once cured the mould is opened and the panel is removed the moulded panel can then be processed in a similar manner to conventional wooden or fibre based panels by for example painting veneering or laminating the panel and cutting the panel to size a preferred polyurethane panel that is used for the present invention includes the following components polyether polyol up to about 50 preferably about 20 to 40 further preferably about 30 to 40 diphenylmethane diisocyanate up to about 70 preferably about 30 to 60 further preferably about 50 to 60 blowing agent up to about 10 preferably about 2 to 8 further preferably about 3 to 4 fire retardant up to about 10 preferably about 2 to 8 further preferably about 3 to 4 a panel according to this example is manufactured as a.