High-rise building construction presents unique engineering challenges when it comes to selecting interior wall materials, as every extra kilogram of wall weight adds significant load to the entire building structure and increases foundation engineering costs. The EPS Cement Sandwich Panel solves this problem perfectly with its ultra-lightweight design that weighs only a fraction of the weight of traditional clay bricks or concrete hollow blocks. A 90mm thick EPS Cement Sandwich Panel weighs approximately 65kg per square meter, which is less than one-third the weight of a 120mm thick clay brick wall that weighs over 200kg per square meter. This massive weight reduction dramatically decreases the total dead load of the entire high-rise building, allowing structural engineers to design lighter foundation systems that save huge amounts of concrete and steel reinforcement materials during construction. For old building renovation projects where the original structure cannot support heavy new walls, these lightweight panels become the only feasible solution for adding new interior partitions without compromising structural safety. The light weight also makes manual on-site handling and installation extremely easy, eliminating the need for heavy lifting equipment on upper floors and reducing construction labor intensity significantly. Even for prefabricated modular high-rise buildings, these panels are the ideal wall material that keeps the total module weight low for easy transportation and hoisting. The lightweight design never compromises the panel's structural strength, as it still provides sufficient load-bearing capacity for all standard interior decoration installations like hanging cabinets and air conditioning units.