AbstractTransforming waste or recycled materials into value-added products is of high priority today. Wood plastic composites (WPCs) show high potential for the use of recycled materials in making durable composites. The applicability of WPC panels produced from recycled materials (ultralight foam core particleboards) for exterior building application was tested using wood-destroying basidiomycetes. The results showed that the panels were fully resistant against Coniophora puteana (Cp) and Gloeophyllum trabeum (Gt), but not very resistant against Pleurotus ostreatus (Po). The decay susceptibility index of Po-exposed specimens showed that the polystyrene-bonded (PS) samples were more resistant than solid beech wood samples that were used as references, followed by melamine-urea formaldehyde-bonded samples. A comparison with the reference samples also showed that the panel density had a significant influence on the panel’s resistance against basidiomycetes. The higher the panel density, the more resistance will be achieved in the panel.