According to the present invention there is provided a system of panels which could for instance be used for a suspended ceiling comprising one or more rows (R1, R2, ....) of panels (2), where one or more of the panels (2) of a given row can be moved from a first, upper level (a), where the panels are fixed relative to the system to a second, lower level (b), where the panels can be displaced along and underneath panels situated at the first level, thereby providing access through the system of panels to the space above or behind the panels. According to the invention there is furthermore provided panels for such systems, the panels comprising a substantially rigid frame (6, 12), the frame being furthermore provided with means for cooperation with mating means on a suspension and guide system, thereby allowing said movement from one level to the other and vice versa and said displacement. The frame defines an open, central region, over which a suitable, flexible material can be stretched and there is disclosed alternative attachment means for this material to the frame. The system of panels according to the invention facilitates access to the region above or behind the panels and also transport of the panels to the site of application as well as replacement or change of appearance of the panels on site.