PIR panel with 3rd grade incombustible effect having both adiabatic and incombustible functions at thesame time. Using Poly-isocyanate foam as an innermost material, PIR Panel not only maintains adiabatic and anti-sweating effects, high strength and solid including the existing strong points of polyurethane, but also has excellent fireproof by improving incombustible and heat-resisting properties. Additionally,as it has distinguished stability, it almost does not contract and expand even in the low temperature and displays predominant capability in cold and low-temperature storage warehouse.