In wood products industry, the diversity of wood based panel products is increasing day by day, and composite (sandwich) materials in honeycomb and foam structure have an important place among these. The lightness, flexibility and resistance properties on the site of utilization are the major advantages of these products. Not only they are % 40-70 lighter in weight, resistant to humidity, easy to transport, recyclable and ecological, as compared to the traditional wood based panels such as MDF, OSB, and plywood, but also have sufficient mechanical properties. In this study, production, the advantages and disadvantages of sandwich-structured composite panels are presented. Information on the utilization of sandwich-structured composite panels in furniture industry has been provided and the studies on these products have been investigated.