Plant for the production of sheets and panels of rebounded polyurethane foam made in continuous with a double belt. This plant is suitable only for customer having huge amount of scraps, producing a continuous sheets then cut into desired length. The produced rebounded sheets can come out already covered by a finishing cover as non-woven, gipsum sheets, steel sheet, plywood, OSB etc. The main advantage is getting a sheet with a fine external surface without the need of an additional bonding between the polyurethane rebounded sheet and the finishing external materials. Standard thickness of sheets varies between 20mm and 50mm with standard densities variìying between 50kg/m3 and 250kg/m3, according to the plant.