Magnesium oxide (MgO) panels are made from MgO-based cement, reinforcing materials like glass fiber, and other natural mineral additives such as perlite. The manufacturing process begins with sourcing magnesium, the world’s most abundant mineral, primarily from mining.

In its natural state, magnesium is highly flammable. To incorporate it into MgO panels, magnesium is calcined in a furnace (like baking in an oven) to purify the material and convert its material composition from magnesium to magnesium oxide (MgO). In this new form, MgO minerals are noncombustible and nonflammable, making them an excellent base material for fire-resistant sheathing panels.

MgO powder is the base material of the production process that starts with creating a cement slurry. MgO powder is mixed with glass fibers and/or mesh and natural mineral performance-enhancing additives – often including perlite, wood flour, and chloride or sulfate-based salts (binders) – to form a cement panel.

Once in panel form, the material hardens quickly. In most cases, MgO panels are cycled through two curing processes – an initial process for 24 hours and a second for several weeks – to ensure that the cementitious panel is dimensionally stable and free of excess moisture. Once fully cured, MgO panel edges are trimmed and finished panels are prepped for packaging.

Nearly all MgO panels available in the U.S. and North America are sourced from China, where the world’s greatest concentration of raw materials and manufacturing facilities for MgO panels exist. In 2025, US MgO begins production of the United States’ first MgO panels for use in wall, subfloor, and floor applications. A second larger manufacturing facility will soon follow. In the coming years, U.S. and North American production is expected to increase significantly.

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