▎ 摘　　要

NOVELTY - Panel comprises raw material consisting of resin and air ball. USE - The panel is useful for mat or mattress. ADVANTAGE - The panel has excellent heat insulation property and elasticity, is lighter and more convenient to store and use, emits far-infrared rays and negative ions, and provides flame retardant or non-flammable performance. DETAILED DESCRIPTION - An INDEPENDENT CLAIM is also included for mat comprising foam layer formed on the upper surface with receiving groove for accommodating pipe or hot wire, bonding layer attached to upper surface of the foam layer, heat insulating coating layer formed on upper surface of the bonding layer, and pipe or hot wire fitted into receiving groove. DESCRIPTION OF DRAWING(S) - The drawing shows a cross-sectional view showing the structure of a panel for a mat or mattress.