Abstract: A panel embodying a honeycomb layer between two plates and a fluid circulation network with tubes in contact internally with one plate and fluid inlet and outlet manifolds. Grooves are formed in the honeycomb layer to accommodate the tubes. On the panel is provided an array of fixing locations, all of which are disposed between the tubes and some at least of which are occupied by inserts. The panel can be used for heat conditioning, supporting and fixing an electrical, electronic or other equipment, for example in cabinets on board vehicles, aircraft or spacecraft.