The vibration of a sandwich panel with two identical isotropic facesheets and an orthotropic core was studied. The governing partial differential equation was derived using variational principle. Kirchhoff’s theory was applied to describe the deformation of the panel, and the rotational effect was taken into consideration. The frequencies of free vibration of a rectangular panel can be predicted based on the proposed analytical model. Results based on the proposed model were compared with those from thin plate theory. The effect of orthotropic core on frequencies was also discussed.