Panel, particularly a floor panel

panel, in particular floor panel, which is suitable for mechanically with other similar panels to be connected, - With a first side edge (4) and an opposing second side edge (6) - With a first bearing surface (8) disposed at the upper end of the first side edge (4), - with a Groove (10) at the first side edge (4) is formed, - with a the upper lip (12) defining the groove (10) upwards, - with a the lower lip (14), the groove (10) bounded at the bottom, wherein the distal end of the lower lip (14) beyond the distal end of the upper Lip (12) protrudes, - With a first mating surface (16), which is arranged on the upper lip (12), - with a second mating surface (18) at the lower lip (14) in the region of the groove base (20) is arranged, - With a second bearing surface (22) ... to the lower lip