A set of panels comprising a first panel and a second panel, said first and second panel each having a first edge, a second edge and a third edge and wherein the first edge of the first panel is configured to be able to be locked together with both the second edge and the third edge, respectively, of the second panel, wherein the first edge comprises a first locking element configured to be able to cooperate with a first locking groove at the second edge and a second locking groove at the third edge, respectively, for locking in a horizontal direction, wherein the first edge of the first panel and the second edge of the second panel are configured to be locked together and assembled by a vertical displacement of the second edge of the second panel relative to the first edge of the first panel, wherein the first edge of the first panel and the third edge of the second panel are configured to be locked together and assembled by an angling motion of the third edge of the second panel relative to the first edge of the first panel, wherein the first locking element comprises a first locking surface configured to cooperate with a second locking surface on the first locking groove, wherein the first locking element comprises a third locking surface which is configured to cooperate with a fourth locking surface on the second locking groove for locking in the horizontal direction, characterised in that the second edge is provided with a tongue and the third edge is provided with a tongue, and the first edge further comprises a tongue groove configured to cooperate with the tongue at the second edge and the tongue at the third edge, respectively, for locking in a vertical direction, the configuration of the first locking surface to cooperate with a second locking surface on the first locking groove is for locking in the horizontal and the vertical direction, and in that an angle between the first locking surface and an upper surface of the first or second panel is within the range of about 70° to about 85°. wherein the first edge comprises a first locking element configured to be able to cooperate with a first locking groove at the second edge and a second locking groove at the third edge, respectively, for locking in a horizontal direction, wherein the first edge of the first panel and the second edge of the second panel are configured to be locked together and assembled by a vertical displacement of the second edge of the second panel relative to the first edge of the first panel, wherein the first edge of the first panel and the third edge of the second panel are configured to be locked together and assembled by an angling motion of the third edge of the second panel relative to the first edge of the first panel, wherein the first locking element comprises a first locking surface configured to cooperate with a second locking surface on the first locking groove, wherein the first locking element comprises a third locking surface which is configured to cooperate with a fourth locking surface on the second locking groove for locking in the horizontal direction, characterised in that the second edge is provided with a tongue and the third edge is provided with a tongue, and the first edge further comprises a tongue groove configured to cooperate with the tongue at the second edge and the tongue at the third edge, respectively, for locking in a vertical direction, the configuration of the first locking surface to cooperate with a second locking surface on the first locking groove is for locking in the horizontal and the vertical direction, and in that an angle between the first locking surface and an upper surface of the first or second panel is within the range of about 70° to about 85°.