Abstract: A load support and handling means is provided in the form of a pallet (1). The pallet (1) includes a first, generally rectangular support surface (2) on which a load (3) to be handled can be placed, which first support surface (2) is made from semi stiff flexible sheet material. The pallet (1) also includes a second generally rectangular support surface (4) made from semi stiff flexible sheet material which underlies and is spaced from the first support surface (2). The second support surface (4) is intended to rest on a further support surface such as the ground. Also forming part of the pallet (1) are at least two elongated spacer members (6) in side by side spaced apart location between the first and second support surfaces (2, 4) at two opposed edge margins (2b and 4a) thereof to define therewith a central aperture (7) between the support surfaces (2, 4).