Panel with one or more layers of solid wood, where the two superficial layers, with the fibers parallel to each other, are bonded through an intermediate layer, rotated by 90 degrees. The intermediate layer consists of glued strips, joined together and joined head to head in the direction of the length. Surface layers consist of single lamellae. Ideal panel for the production of furniture and coatings. It can also be used as a construction panel in the field of construction and as a panel for the construction of doors.