a view from the top of a partially constructed panel 50 showing the rigid foam material 1 and 28 which makes up much of the volume of the panel fig1 c except for the longitudinal channels 2 and the horizontal channels 4 and 5 fig1 c into which concrete is poured onsite to form concrete studs 22 an upper concrete beam 20 and a lower concrete beam 21 either side of the panel 50 includes tongue and groove notches 14 for alignment with adjacent panels facilitating an accurate fit between the panels and a straight wall preferably the foam component is cut out from a single piece of foam utilizing computer controlled hot wire cutting machinery inherent to this process is the formation of a kerf or a slot 3 the slots 3 are typically juxtaposed from the front side to the back or opposing side of the foam panel aligning to a vertical void 2 into which concrete is poured as can be seen in fig1 b a front view of a wall panel 50 the rigid foam material 1 and the slots 3 extend the full height of the panel additional internal foam spacers 28 are formed between the two foam panels 1 as part of the foam cutting process and the removal of the foam that forms vertical channels 2 and horizontal channels 4 and.