In this study, physical and mechanical properties of polyvinyl chloride (PVC) panels that is commonly produced and used and expected to be an alternative material for panel (case) furniture manufacturing was determined and compared to the conventional wood based panels. For this purpose, 3 different density and qualities of PVC (PVC1, PVC2, PVC3) and some wood based panels namely particleboard (YL), medium density fiberboard (MDF), particleboard and medium density fiberboard surfaced with synthetic resin sheet (YLLAM, MDFLAM) and two different quality of oriented strand board (OSB1, OSB2) also were utilized. Moisture contents, density, and swelling of thickness values were determined as physical properties; also, internal bond strength, bending strength, modulus of elasticity, screw and minifix holding strength from edge and face, andmodulus of rigidity values were determined as mechanical properties according to the related standard methods.At the end of the tests, it was concluded PVC panels could be utilized from technical point of view in the places that are not overstressed and especially in the wet spaces for case furniture manufacturing, however, it should be investigated that the use of PVC is economically suitable or not with compare to wood based panels