The paper analyses changes of the properties of particleboard furniture panels depending on the type and thickness ofthe coating material. As far as there is no standard regulating the structure and properties of differently coatedconstruction panels, it is important to study the bending strength of panel details on the type and thickness of the coatingmaterial. The obtained results allow to ascertain rational type, structure and thickness of the coating material for panels(produced from the most often used for furniture manufacture 18 mm thick particleboard). Particleboard furniture panelswere coated using paper-based film, compensatory paper, laminated plastics, 0.6 mm thick mahogany veneer (1 to 8outer layers) and coated with acrylic paint. The specimens were constructed from the particleboard 18 mm thickness,produced at J/V “Girių Bizonas”. The studies have ascertained changes in the modulus of elasticity and bending strengthof particleboards covered by different coating materials, depending on the type and thickness of the coating material.