Abstract: A solar heating panel utilizing an improved panel member construction to increase the strength and heat transfer capacity of the panel. The panel has upper and lower layers of individual interconnected panel members, with the panel members in the upper layer including a pair of spaced outwardly extending leg portions and a bight portion therebetween having a plurality of spaced longitudinal fins formed therein extending downwardly into the panel members of the lower layer. A sheet of transparent material overlies the upper layer of panel members. Air flowing in the channels of the lower layer of panel members absorbs heat collected from the sun in the upper layer of panel members, with the fins aiding in transferring heat from the panel members in the upper layer to the panel members in the lower layer, while rigidifying the entire panel structure.