<p>Sandwich honeycombed structure is used as structural and insulated elements for producing of internal and external wall panels, floor or ceiling panels. The invention is based on the object of providing a structure with optimal heat transmitting andhigh-quality sound insulation maintaining compressive strength, bending strength and tensile strength. Partitions of the structure are filled with various materials and they have a different thickness. A honeycombed core has various dimensions. The honeycombed cores may be shifted and filled with insulated materials. One or more locks depending on the number of layers may carry out the interconnections.</p>