Abstract: To provide a housing panel, a method for manufacturing the housing panel and a house using the housing panel that is high in quality with satisfactory heat insulating effect and low in manufacture cost, a housing panel for fitting with and closing a space surrounded by frame members such as columns, bases, lintels, tie beams, struts and rafters of a house. Outer members provided with grooves for fitting with a flat plate are arranged at least on both sides of the flat plate, and heat insulating material is provided in a space portion defined by the flat plate and the outer members.