The invention relates to a set of panels, in particular floor panels, comprising a first panel and at least a second panel. The panels are respectively provided with a first edge and with a second edge, wherein the first edge and the second edge are configured to establish a connection between the first and the second panel The first edge has a lower lip with a step, the second edge can have a downwardly open locking groove. A separate clip can be provided which can be attached to the first edge or the second edge and has a moveable clip head, which in the connected state of the panels can cooperate with a locking surface on the second edge or the first edge, respectively, in order to lock the panels vertically relative to the plane of laying.