The Steel Panel System (SPS) is a revolutionary design because it is the only Insulated Concrete Form (ICF) that has a steel sheet metal stud. The SPS has variable cavity sizes which allow the contractor unlimited flexibility. The overall cavity can be assembled to match dimensional lumber. The SPS is primarily designed for commercial applications. It is a larger, stronger panel whose steel studs are easily located to facilitate commercial construction.

The SPS is larger and stronger than the Plastic Panel System (PPS). The SPS has a universal corner system that enables the builder to vary the wall thickness around any given perimeter. For example, if one wall requires a thicker cavity because of backfill or engineering, you can still have any required angle corner. Thus, you can reduce the cavity size of any or all of the remaining walls. The top and bottom of the panels have the same tongue and groove as the PPS, so that both systems can be interfaced with each other.