Set of panels, preferably of floor panels, consisting of a first panel and at least a second panel with, in each case, a top side (13, 53) and an underside (14, 54), -- wherein the first panel comprises at an edge a first retaining profile with a hook directed towards the top side; -- wherein the second panel comprises at an edge a second retaining profile with a hook directed towards the underside; -- wherein the first retaining profile and the second retaining profile can be connected by a relative movement directed perpendicular to a plane of laying; -- wherein a separate clip is provided, which comprises a clip head, a clip body and a clip base; said clip base being located at the lower side of said clip body and said clip head being located at the upper side of said clip body; -- wherein the hooks (17, 57), in the connected state of the retaining profiles (12, 52), provide for a positive fit in the direction parallel to the plane of laying, and the clip provides for a positive fit in the direction perpendicular to the plane of laying; -- wherein in the connected state said clip base is located between said first retaining profile and the lower side of the hook of the second retaining profile, whereas said first and second retaining profiles (12, 52) in a horizontal direction are in direct contact with each other; -- and wherein, during the relative movement for connecting the retaining profiles (12, 52), the clip head executes substantially a closing rotary movement about an axis oriented parallel to the edges, by which movement the clip head reaches a locking position, characterized in that the clip base is firmly connected with the first retaining profile in a laying position of the clip, and that the clip has a deformation region between the clip body and the clip base, wherein the clip head, during the relative movement of the retaining profiles (12, 52), is pressed by the second retaining profile into a clip evasion groove of the first retaining profile, in the process executing at first an opening rotary movement opposite to the locking rotary movement, said rotary movements being carried out by a rotation of the clip body and clip head around the deformation region. -- wherein the first panel comprises at an edge a first retaining profile with a hook directed towards the top side; -- wherein the second panel comprises at an edge a second retaining profile with a hook directed towards the underside; -- wherein the first retaining profile and the second retaining profile can be connected by a relative movement directed perpendicular to a plane of laying; -- wherein a separate clip is provided, which comprises a clip head, a clip body and a clip base; said clip base being located at the lower side of said clip body and said clip head being located at the upper side of said clip body; -- wherein the hooks (17, 57), in the connected state of the retaining profiles (12, 52), provide for a positive fit in the direction parallel to the plane of laying, and the clip provides for a positive fit in the direction perpendicular to the plane of laying; -- wherein in the connected state said clip base is located between said first retaining profile and the lower side of the hook of the second retaining profile, whereas said first and second retaining profiles (12, 52) in a horizontal direction are in direct contact with each other; -- and wherein, during the relative movement for connecting the retaining profiles (12, 52), the clip head executes substantially a closing rotary movement about an axis oriented parallel to the edges, by which movement the clip head reaches a locking position,