A set of panels for covering floors, ceilings or walls is disclosed. Specifically, sets of panels including a plurality of panels joined with a mechanical locking at their adjacent edges. Each of the panels includes at least two pairs of parallel side edges. When the panels are installed in rows, the adjacent edges of two adjacent panels in one row are locked to one another and the adjacent panels of the adjacent rows are locked to one another. Locking provides connecting while preventing movement spacing the locked panels apart in a direction perpendicular to the coupled side edges by a translation in the plane of the bottom surface of the panels, and preventing movement spacing the locked panels apart in a direction perpendicular to the coupled side edges by a translation in a plane perpendicular to the bottom surface of the panels.