this invention is about a new innovative ceiling panel to replace current material, while improve from quality, performance and wide application. This invention also aims to optimize the performance of the sandwich composite product while maintain the thickness of the panel as thin as possible without effect the performance of the sandwich composites. The raw material for core of sandwich composites used in this study is modified rigid polyurethane foam. The fiber used is modified woven roving E-glass fiber where the matrix used is based on unsaturated polYester resin.