Abstract: A board with cellular structure, which board has a core (10) of cells (12) located adjacent one another. The cells are on one side covered by a cover layer or a cover panel (16), whereby a surface is formed for supporting a load or constituting a supporting surface. Every cell (12) is of a resiliently yielding material, such as e.g. plastics, and is hermetically sealed against both the cover panel and at its opposite end. In this way there is formed in every cell (12) an encased air cushion which absorbs and damps shocks and load acting on the core (10) consisting of coherent cells.