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Contact SupplierStructural Insulated Panels (SIPs) are high performance building panels used in walls, roofs, floors for residential and light weight commercial buildings.Sandwich panels consist of an insulating EPS/XPS core sandwiched between two structural facing layer of MgO board( Wonder Boardsâ„¢). SIPs are manufactured under factory controlled conditions and can be fabricated to fit nearly any building design. The result is a building system that is extremely strong, energy efficient and cost effective