Abstract: The present invention is directed to a wall panel characterized by a plurality of individual wires having a sine wave configuration having an upper and lower apex, alternate wires being parallel to and out of phase with the adjacent wire, with the lower apexes of the individual wires welded to a lower wire mesh and the upper apexes of said individual wires welded to a upper wire mesh; and an insulation material formed of synthetic expandable resin in situ to surround and embed the individual wires between said lower and upper meshes. Further, the present invention is directed to a machine and method for making the panels of the present invention.