Structural insulated panels, which are structurally performed panels consisting of a plastic insulation bonded between two structural panel facings are one of emerging products with a viewpoint of its energy and construction efficiencies. These components are applicable to fabricated wood structures. By now, there are few technical documents regulated structural performance and engineering criteria in domestic market. This study was conducted to suggest fundamental reports such as racking resistance, axial capacity, transverse load capacity, and lintel load capacity for SIPs. Test results showed that maximum load was 44.3kN, allowable load was 14.7kN for racking resistance, and that maximum load was 137.6kN, allowable load was 37.4kN/m for axial compression capacity. For transverse load capacity, test results showed $10.3kN/m^2$ of maximum load, $3.4kN/m^2$ of allowable load. For lintel load capacity for SIPs dependent to lengths, allowable loads were 20.4kN for 600mm long lintel, 23.9kN for 1,200mm long lintel, 19.3kN for 1,800mm long lintel, and 2,400mm long lintel had 14.1kN of allowable load. In the near future, when the allowable load for wall application is established, SIPs is considered to substitute the existent post-and-lintel construction to bearing wall structure.