The panels wherewith a surface (especially an indoor wall) is covered, considered collectively.
1918, W. B. Maxwell, The Mirror and the Lamp Chapter 10, He looked round the poor room, at the distempered walls, and the bad engravings in meretricious frames, the crinkly paper and wax flowers on the chiffonier; and he thought of a room like Father Bryan's, with panelling, with cut glass, with tulips in silver pots, such a room as he had hoped to have for his own.
1963, Margery Allingham, The China Governess Chapter 3, Here the stripped panelling was warmly gold and the pictures, mostly of the English school, were mellow and gentle in the afternoon light.