Abstract: A panel including a starch foam core which is composed of starch, which is one of resilient foam or hardened foam; and which has a form selected from the group consisting of a plurality of strands which are straight and in essentially parallel alignment with one another, and a plurality of strands which are bent and arranged in an undulating path; and at least one outer layer composed of sheet material and provided directly on a surface of the starch foam core in engaging contact therewith; wherein the panel is prepared in a continuous process.