Abstract: A solar radiation absorbing panel including a flat base sheet of solar radiation absorptive material having a plurality of spaced sinuously shaped series of individual rectangular tab members extending away from the upper surface of the base sheet. Each of the tab members is formed by severing the sheet along a continuous line leaving a portion of the base sheet attached between the ends of the severed lines, and bending the tab member along the attached portion away from the surface of the panel, leaving an opening in the base sheet such that the spaces between the tab members form fluid passageways for directing fluid from the panel inlet to the panel outlet. The panel may also be provided with support sheet underlying the base sheet to block the openings to prevent fluid flow therethrough. The panel may be fabricated in a single stamping and bending operation, thereby eliminating separate fabrication steps associated with conventional solar radiation absorbing panels.