A pre routed, cement coated XPS panel, for use with water based underfloor heating systems. The routed overlay panels are manufactured from high density XPS 300kPa which is thermally insulating, lightweight, waterproof and faced with a reinforced cement coating. The panels provide a quick and easy solution for the placement of pipework for domestic and commercial underfloor heating applications. The lightweight, reinforced cement facing, provides a robust surface that is ideal for direct bonding of tiles. Many other types of finishes such as engineered wood, carpet, vinyl etc can also be used, subject to additional preparation of the panels. The panels are ideal for fitting onto solid floors i.e.