Adopts magnesium oxysulfate as the core fller. Using G.I. sheet or color painted sheet(double layer) and high strength glue in the progressive forming machine,heat, pressurize and com-pound, through edge trimming, slotting, feeding process to make this new construction and decoration material. Advantag-es: good fire resistance performance, high hydrophobicity(high-er than 98%), no deformation and chemical reaction when wet,good strength and good sound insulation. The length of core material can reach 10m. It can bear two adult tramping on. dopts rock wool as the core fllr. Using hot dip PCGI sheet(double layer) and high strength glue in the progressive forming ma-chine,heat, pressurize and compound, through edge trimming,slotting, feeding process to make this new construction and dec-oration material. Features: good thermal insulation perfor-mance, easy to install. It has relative higher fire resistance per-formance, comparing with other sandwich panel.