These are walnut panels , some glued together. sanded on a wide belt sander,very flat and straight.The reference to Panels is from Left to Right Material thickness is 3/4,..."Panel 1 is 12" Wide x 22" Long , Panel 2 is 11"W x 27" L , Panel 3 is 15 1/2 W x 25" L , Panel 4 is 14" W x 27" L......total of 9.12 Board Feet......