Abstract: A wall panel for a bathing system includes a first layer, a second layer, and an adhesive. The first layer is thermo-formable and includes first and second sub-layers. The first sub-layer includes poly(methyl methacrylate), and the second sub-layer includes acrylonitrile butadiene styrene. The first and second sub-layers are co-extruded together. The second layer is fastened to the first layer, and includes a poly-isocyanurate foam sheet, as well as first and second metal faces fastened to the sides of the poly-isocyanurate foam sheet. The adhesive binds the second sub-layer of the first layer to either the first or the second metal face of the second layer.