Abstract: A liner panel for a fan casing of a gas turbine engine comprises a honeycomb layer, a septum layer and an abradable layer. The fan casing is provided with a containment system in case of fan blade failure. In use ice may be released from a fan blade in a first direction, and (in the case of a blade-off event) a fan blade or part of a fan blade may be released in a second direction. The panel is characterised in that its compressive strength is greater in the first direction than in the second direction such that the released ice will be deflected by the panel but the released fan blade or part of a fan blade will pass through the panel.