a sandwich panel is constructed by molding or spraying to provide a foam insulated panel for an ice / beverage dispensing machine . the panel comprises a foam thereon and a hard coating on the foam on the side opposite the panel . the foam could be a urethane with a foaming agent and the hard coating could also be a urethane but without a foaming agent . the panel could be formed by spraying or molding or upon another existing structural member , such as of stainless steel and can be used to enclose and insulate other components such as beverage lines or ice bin .