I forget what the insulation value is in the structural insulated panels. I'll have to see if I can find out. The walls are made of 4 foot wide panels that are 6 inches thick constructed of OSB plywood, coffee cup foam, and OSB plywood. The roof panels are the same construction, but 10 inches thick. There's no 2x6's in the walls for the heat to escape through like in traditional construction. I wanna say the roof is R40, but I could be way off. I knew when we were building the house.