In recent years there has been much research on wood liquefaction and polyurethane foam produced from liquefied wood. Given that the trends in the furniture production industry are again focused on lightweight materials, we have developed a new light wood composite, where the core layer was made from liquefied wood. Such panels could be used in the furniture production. We have successfully constructed such panels and then tested the compressive and bending strength and the dimensional stability. Values obtained can best be compared with those from polyurethane foam and paper honeycomb, while aluminium, polypropylene and polyethylene honeycomb values were incomparably higher. Our results show that after the production we have to condition the panels. Additional features could be improved by closing the edges with edge band from solid wood or even ABS.