Abstract: A wall panel which provides the attractive look of a tiled wall, but also includes a flat area without grout lines for accepting wallpaper or other decoration. The unit includes sheets of vacuum formed material, having formed in one face thereof a plurality of substantially identical regular polygonal shapes, such as squares, each of these shapes being generally immediately adjacent the neighboring shapes, so that the appearance of grout lines is formed between the adjacent shapes. At least one generally rectangular flat area is formed in the material, that flat area having one dimension substantially greater than the largest dimension of any one of the shapes. The width of the flat area is no larger than the largest dimension of any one of the shapes.