The influence of density and panel structure on the modulus of rapture (MOR) and modulus of elasticity (MOE) is presented and discussed. Three-layered as well as single-layered panels of core layer and surface layer material were produced on laboratory scale and tested for MOR, MOE and internal bond (IB). The MOE of single-layered panels made of core layer and surface layer material, respectively, are comparable. A three-layered panel with the same mean density shows a higher MOE due to the specific raw density with surface layers of higher density. The MOR of three-layered cementbonded particleboards is positively influenced by the higher MOR of the core layer material. The goal of lowering the raw density of cement-bonded particleboards with a given recipe, technology and panel-structure is limited. With an investigation of the cement phases and the degree of hydration in correlation to recipe, technology and panel structure, potential may definitely be seen. Preliminary tests show, that only 60-70 % of the used cement hydratises to cement stone. Considering the displayed interrelation, the reduction of the raw density is to be expected with increasing efficiency of the cement.