Abstract: The present invention is related to an impact resistant panel for building construction, and, more particularly is related to panels having a multilayered structure having three or more layers and which may be interconnected to form a resistant surface for a floor, wall or roof of a building. The panel includes a first cladding board layer. An impact layer is affixed to the first cladding board layer and has a toughness to prevent penetration upon impact from flying items travelling due to high wind storms. A second cladding board layer is affixed to the opposite side of the impact resistant layer from the first cladding board layer.