Abstract: A composite panel and method of fabricating is provided which includes a frame having a plurality of spaced apart frame members, and a concrete slab made of aerated concrete having a density of 400 to 1760 kg/m3 (25 to 110 pcf) pounds per cubic foot. Fastened to the frame members is a reinforcing layer. The concrete slab, having a front face and a rear face, embeds the reinforcing layer and a portion of the frame such that the frame protrudes from the rear face of the slab. At least one tab and one tab opening is disposed on an embedded portion of the frame, and the concrete slab extends through the tab opening.