A resilient panel having anisotropic flexing characteristics in which thermal compression bonding techniques have been to laminate a plurality of sheets of thermoplastic polyurethane material together with bonds that are in strip form, spaced at regular intervals, and staggered between alternate sheets of material. The laminated stack was then cut into slices of appropriate thickness, and the slices were expanded to form a honeycombed core which, while held in spread apart disposition, was thermally pre-formed and made ready to receive facing materials. The facing materials were then thermal compression bonded to each side of the honeycombed core, and the panels were trimmed to assume their final dimensions.