Abstract: A New Useful Improvement. An encapsulation method for producing high quality low cost housing panels, which uses commercially fabricated pre-assembled light gage steel framed structures, with superior insulation material. The encapsulation process uses a Clamshell Jig Fixture designed specifically for this process. The pre-assembled steel housing frames are placed in the Jig Fixture and sealed. Thereafter the insulation material is injected into the steel framework via openings in the jig fixture. The insulation material is a high density Class 1 Isofoam Polyisocyanate, known as Polyurethane. It is free of Formaldehyde and CFC's or HCFCS. Its insulation “R” factor is 7.69 per inch of thickness. Finished panels result in “R” factors to 40.37, with vertical, horrizontal, wind and seismic strengths greater than building code requirements for housing. Panel attaching methods are simpler and stronger using smaller, short, light 16 to 12 gage studs, bolts, nuts and anchor plates.