Abstract: A foam panel which is combined with a steel skeleton. Individual panels are connected to each other through the use of a key constructed of plastic, steel, aluminum, or the like. The key slips into a narrow groove on the panel to maintain the panels in proper alignment. The key is secured to a post located at the end of the panel. This post, constructed of such materials as strengthened plastic, steel, or heavy duty aluminum, is the bearing support for the panel assembly and is secured to the foundation or the flooring. Preferably, an assembly of many panels is manufactured in a "factory" setting and is transported to the construction site for easy installation.