Abstract: A decorative skirting panel system for mobile homes and the like is formed with adjacent panels having a vertically slidable side edge interlock wherein a particular panel may be easily removed for replacement, repair, or access without detachment of adjacent panels. The panel is preferably formed of expanded polystyrene foam and is provided with an exterior surface simulating masonry such as brick, stone, tile or other such construction material. The side edge interlock is of a V-shaped tongue-and-groove construction. This configuration provides a minimum surface area for a given width and depth of tongue and groove, thereby reducing friction and facilitating the removal or insertion of a panel by vertical sliding movement. The V-shaped tongue and groove is especially well suited to this application since it is not prone to binding in the case of dimensional inhomogeneities and the like.