Abstract: A composite panel (10) and a method for forming the panel are described. The panel (10) comprises an inverted tray (14) of composite material such as fibre reinforced plastic. A transparent or translucent surface layer (12) is provided on the top surface (16) of the tray (14). A block of honeycomb (20) with a backing sheet (22) is bonded within the cavity defined by the top surface (16) and the side walls (18) of the tray (14). The panel may be illuminated by using an electro-luminescent film as the backing sheet (22) or by placing LEDs (30) in the cells (34) of the honeycomb material (20). The composite panel (10) may be used as flooring, to create partition walls, or simply as decorative panels.