Abstract: The invention involves a panel element consisting of a number of boards or beams arranged adjacent to each other and edgewise to the surface of the panel element, whereby wooden dowels are provided, which penetrate all of the panel element's for the purpose of connecting the boards or beams. The wooden dowels can be made of a hardwood such as beech. A softwood such as spruce or pitch pine can be used for the boards. To manufacture the panel element the adjacently arranged boards are provided with appropriate bore holes, and the wooden dowels are driven into the pre-bored holes. It is not necessary to use glue. A strong connection is created because when the wooden dowels are driven in, the moisture content is less than the moisture content of the panels when installed. A panel element, according to the invention, can form a load bearing ceiling or wall element.