Abstract: A building panel is formed using particulate mineral material, such as sand, with an adhesive binder, to form an aggregate. The mix undergoes a heating process to cure the adhesive, which also produces a porosity in the panel. The relative quantities of the materials are such that the resulting panel is porous after heating, with the interstices between particles being devoid of binder material. The resulting porosity provides for the limited passage of air and moisture, particularly water vapor, through the panels so the panels may "breathe" to allow circulation through a structure composed of the present panels, and also provides acoustic properties. The present panels are non-flammable, in accordance with the non-flammable materials used in the formation thereof. The panels may be colored or tinted as desired, by adding a coloring material (epoxy paint or other suitable coloring agent) which may be mixed with the sand and adhesive binder before heating.