panel / pannel [ˈpænəl]
panel – n. & v. – n. – 1. a distinct rectangular section; 2. a strip of material forming part of a garment; 3. a group of people who act as judges; v. – 1. to provide panels; 2. to cover with panels
pannel – n. – 1. a pad that goes between the saddle and the horse; 2. a hawk’s alimentary tract below the crop