Abstract: A panel for use in forming concrete and a concrete forming system. The panel comprises two symmetrical panel segments that each comprise a wall for supporting concrete, the wall having a length, a thickness and two sides, one of the sides terminating in and being integral with a supporting rail that extends the length of the wall. The second side of the wall terminates in at least one edge that also extends the length of the wall. The two panels are combined to form a complete panel by abutting their respective edges along their lengths so that each panel's respective rails are on opposite sides of the complete panel. A plurality of support members are then attached to the first and second panels segments to form the complete panel. The concrete forming system comprises a plurality of complete panels joined together so that they form a structure capable of supporting liquid concrete.