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

Millwork is historically any wood mill produced decorative materials used in building construction. Stock profiled and patterned millwork building components fabricated by milling at a planing mill can usually be installed with minimal alteration. Today, millwork may encompass items that are made using alternatives to wood, including synthetics, plastics, and wood-adhesive composites.