From the research that has been carried out, we can conclude that untreated and treated coconut fiber can be used to substitute sand in the development of cement panel. Increasing content of untreated coconut fiber has increased compressive strength and water absorption of cement panel but density decreased. However, increasing content of treated coconut fiber reduced compressive strength and density while moisture content and water absorption of cement panel increased. Organic and inorganic impurities have significant role in controlling the density, moisture content, water absorption and compressive strength of the cement panels.