A new kind of bio-based composite panel with veneer material and performance of decorative material was produced by process of dissection, staining, weaving and collage. The bio-based composite panel was instructed with art design using the wheat straw as raw material. The facing technology of the bio-based composite panel with wheat straw veneer material was investigated and no previous research using pretreated wheat straw to produce the veneer material with characteristic of decorative function. The bonding strength was measured and it reached 0.75 MPa. It is demonstrated that pretreated wheat straw can be used for furniture manufacturing and decorative applications directly.