Panelling is a wall covering constructed from rigid or semi-rigid components. These are traditionally interlocking wood, but could be plastic or other materials.

Panelling was developed in antiquity to make rooms in stone buildings more comfortable. The panels served to insulate the room from the cold stone. In more modern buildings, such panelling is often installed for decorative purposes. Panelling, such as wainscoting and boiserie in particular, may be extremely ornate and is particularly associated with seventeenth and eighteenth Wainscot panelling

Wainscot or wainscoting (pronounced /wān'skät/ in American English, /wān'skət/ in British English) is a paneling style applied to the lower 3' (900mm) to 5' (1500mm) of an interior wall, below the dado rail or chair rail and above the baseboard or skirting board. It is traditionally constructed from tongue-and-groove boards, though beadboard or decorative panels (such as a wooden door might have) are also common. New manufacturing techniques are capable of milling large panels from one sheet which reduce seams, caulking and expansion/contraction cracks which have plagued traditional construction. Wainscoting may also refer to other materials used in a similar fashion.