Abstract: Described is a set of panels (1,2), each panel comprising: ? a top surface (5) and a bottom surface (4); ? a first edge (6) and a second edge (7) parallel to the first edge (6), said edges (6, 7) extending between said top and bottom surfaces (5, 4); ? a first groove (10) provided in the bottom surface (4) of each panel, said first groove (10) extending parallel to and along the first edge (6) of the panel; ? a second groove (11) provided in the bottom surface (4) of each panel, said second groove (11) extending parallel to the first groove (10) along the second edge (7) of the panel; ? a locking profile (3) allowing locking a first panel (1) with its first edge (6) to the second edge (7) of a second panel (2), said locking profile (3) comprising a base (16) and at least three protruding rims (17, 18, 19) extending parallel to one another in the longitudinal direction of the locking profile (3), a first rim (17) pressed in the first groove (10) of a first panel (1) and a second rim (18) situated in between th