Abstract: A pallet having excellent thermal insulation performance and cushioning property with respect to goods-conveyed while ensuring the strength of the outer surface of the pallet. The pallet includes a plate-like pallet body made of foamed resin, the plurality of legs provided on the bottom surface of the pallet body, and the resin sheet integrated from the bottom surface side of the pallet body by vacuum-forming. Further, the top surface of the pallet body includes the loading surface on which goods-conveyed are placed, and the step portion formed in a shape down-step from the outer peripheral edge of the loading surface to the side surface of the pallet body. The resin sheet covers the bottom surface of the pallet body, the legs, the side surface and the step portion of the pallet body, and the loading surface is not covered with the resin sheet.