Structure of panels made of wooden material for manufacturing furniture items, furniture components, related ornamental fittings, and the like, and products of various kind, wherein the sides of the panels are joined to each other by an outer covering and an inner covering and/or further sides and/or stiffening members and/or inserts, thereby delimiting a hollow zone at the angular joining regions, wherein such hollow zone is then filled with filler material or inserts and a manufacturing method for such panel structures.