Abstract: The present invention provides a wood board for use as flooring panels and a method of making the wood board. The wood board has the strength and outer surface finish of hardwood boards, increased flexibility, and a lower cost than hardwood boards. The wood board of the present invention comprises a core layer having plural veneer layers oriented such that longitudinal grain structures of adjacent layers are perpendicular with respect to each other, and each veneer having longitudinal pierced slots placed therein oriented in parallel with their respective longitudinal grain structures; and a longitudinally sliced face layer placed upon the inner core layer. This wood board and flooring panel of the present invention have high strength, high flexibility and superior surface smoothness. Further, the present invention provides lower manufacturing costs and thus lower costs for the consumer.