Lightweight concrete is widely used in our day as a filling material for sandwich panels in the construction industry. On the other hand, the use of gypsum in this aspect is very limited. Block or panels as partition walls produced by foamed or porous gypsum has not been widely publicised. According to literature, similar types of gypsum panels are produced and used in Israel and the former East Germany. During our literature survey, using polystyrene beads as an aggregate for the production of the gypsum blocks or panels has not been discovered. In this study, we have observed the use and production gypsum composites, using polystyrene beads, Even though it is possible to mix polystyrene beads and gypsum without additives, better results are obtained by wetting the beads using a glue with a polymer base for binding as the mixture become more homogeneous. Production is planned for samples between 200kg/m(3) and 800kg/m(3) density, among those 500-600 kg/m(3) mixtures have been found to be the most economical ones and the cavities filled with gypsum up to the maximum extent. Even though the mechanical strength is not a critical issue for these samples, it is found to be sufficient, in addition good heat insulation and fire retardant properties has been observed.