Abstract: A structural isothermal construction SIP panel comprising a board made of insulating material with two cement-based boards attached to said board made of insulating material per each one of its faces. The insulating board has in each of its sides a “C” type galvanized metal profile, that is embedded in the insulating board and the cement-based boards are attached to the insulating board and are placed overlapped opposite to each other with respect to their longitudinal axis, the overlapped bonding of the cement-based boards with the insulating board creates a protruding area which has a width equal to the width of the galvanized metal profile the bonding between two panels is made using screws. Two manufacturing methods and a bonding method are also provided.