Panel, particularly a flooring panel

A panel for use as a surface covering, said panel comprising:

• a top (8);
• a bottom (32);
• a first side edge (4) between said panel top (8) and said panel bottom (32), said first side edge (4) comprising;
• a surface (10) extending substantially perpendicular from said panel top (8) along said first side edge (4),
• a first lip (16) extending along said first side edge, said surface (10) forming a part of said first lip (16), said first lip (16) having a bottom (20),
• a second lip (18) extending along said first side edge (4), said second lip (18) having a top (22) and a bottom (23),
• said first and second lips (16,18) forming a first groove (14) extending along said first side edge (4), and
• a third lip (30), said second and third lips (18,30) forming a second groove, said third lip (30) comprising an inclined surface inside said second groove, said incline with respect to said panel bottom (32);
• and
• a second side edge (6) between said panel top (8) and said panel bottom (32), said second side edge (6) interlockable with said first side edge (4) of another said panel, said second side edge (6) comprising:
• a surface (12) extending substantially perpendicular from said panel top (8) along said second side edge (6),
• a first tongue (24) extending along said second side edge (6), said first tongue having a top (26) and a bottom (28),
• a second tongue (40) extending along said second side edge (6), said second tongue comprising a top (46) and an inclined surface, said incline with respect to said panel bottom (32);
• wherein,
• said first side edge (4) of one said panel and said second side edge (6) of another said panel interlock such that:
• said first side edge surface (10) abuts said second side edge surface (12);
• said first lip bottom (20) abuts said first tongue top (26);
• said second lip top (22) abuts said first tongue bottom (28);
• said third lip inclined surface abuts said second tongue inclined surface;
• and
• said second lip bottom (23) and said second tongue top (46) have a space (48) between them.