Source : Webster's Revised Unabridged Dictionary (1913)

Panel \Pan"el\, v. t. [imp. & p. p. {Paneled}or {Panelled}; p.
   pr. & vb. n. {Paneling} or {Panelling}.]
   To form in or with panels; as, to panel a wainscot.

Source : WordNet®

panel
     v 1: decorate with panels; "panel the walls with wood"
     2: select from a list; "empanel prospective jurors" [syn: {empanel},
         {impanel}]
     [also: {panelling}, {panelled}]

panelling
     n : a panel or section of panels in a wall or door [syn: {paneling},
          {pane}]

panel
     n 1: sheet that forms a distinct (usually flat) section or
          component of something
     2: a committee appointed to judge a competition [syn: {jury}]
     3: (law) a group of people summoned for jury service (from whom
        a jury will be chosen) [syn: {venire}]
     4: a group of people gathered for a special purpose as to plan
        or discuss an issue or judge a contest etc
     5: a pad placed under a saddle
     6: (computer science) a small temporary window in a graphical
        user interface that appears in order to request
        information from the user; after the information has been
        provided the user dismisses the box with `okay' or
        `cancel' [syn: {dialog box}]
     7: electrical device consisting of an insulated panel
        containing switches and dials and meters for controlling
        other electrical devices; "he checked the instrument
        panel"; "suddenly the board lit up like a Christmas tree"
        [syn: {control panel}, {instrument panel}, {control board},
         {board}]
     [also: {panelling}, {panelled}]

panelling
     See {panel}