Panel for use in a siding system for providing a decorative covering on a support surface

A siding system for covering a support surface, said siding system comprising:

• a first panel including a first body having opposing top and bottom edges and defining a first plane, a first locking element integrally formed with said first body and interconnected to said top edge of said first body, and a second locking element integrally formed with said first body and attached to said bottom edge of said first body for spacing said bottom edge of said first panel from the support surface;
• a second panel including a second body having opposing top and bottom edges and defining a second plane, a third locking element integrally formed with said second body and interconnected to said top edge of said second body, and a fourth locking element integrally formed with said second body and attached to said bottom edge of said second body for spacing said bottom edge of said second panel from the support surface with said first locking element engaging said forth fourth locking element to interlock said panels;
• and
• characterized by a first spacer integrally formed with and interconnecting said first locking element and said first body for spacing said top edge of said first body from the support surface and a second spacer integrally formed with and interconnecting said third locking element and said second body for spacing said top edge of said second body from the support surface such that said first plane is aligned with said second plane when said panels are interconnected and for orientating said panels in a substantially parallel relationship to the support surface, and by said first locking element including a first arm generally transverse to said first plane, a receiving space being defined between said first spacer and said first arm, and by said fourth locking element being receivable into said receiving space along a direction substantially perpendicular to said first plane.