Abstract: A new and improved honeycomb core and honeycomb panel are provided with a new method of making honeycomb cores and panels. The honeycomb core is fabricated from conventional or higher quality corrugated fiberglass sheet and the honeycomb panel has a resin core that is fiber filled for strength. The method of making the core sheet has the steps of providing corrugated rigid resin panels, abraiding the corrugation apexes on both sides of the corrugated panels, applying adhesive on the abraided apexes, stacking the corrugated panels with every other corrugated panel being flipped over so that the apexes face each other, bonding the apexes and therefore the corrugated panels together to form a core block, and then sawing desired thicknesses of core sheets off of the core blocks. The core sheets are subsequently bonded into finished honeycomb panels.