Abstract: A pallet for the stacking and movement of material and/or paper boxes. The pallet includes a rectangular platform having a length and width that generally conform to the length and width of a paper box. Each end of the top surface of the platform includes a series of recesses in liner alignment across the width. The pallet includes support posts under each end of the platform with one support post positioned on the bottom surface of the platform directly underneath one of the recesses. The support posts are dimensioned so that the support posts on the bottom of one pallet will nest in recesses in the top of another pallet when the pallets are stacked for storage. The space between the two rows of support posts accommodates the introduction of the blade of a hand truck under the pallet.