Abstract: A pallet having a plurality of horizontal plastic members (1) are arranged in a parallel arrangement and individually have a plurality of vertical fitting holes. A plurality of vertical plastic members (2) are arranged on and across the horizontal members at right angles and individually have a plurality of fitting block parts on the bottom surface of a longitudinal part. The block parts are fitted into the fitting holes of the horizontal members (1), thus assembling the two types of members into a pallet without using any nails, screws, or rivets or the crosses. The vertical members individually have a pipe insert hole (7) at a position around each of the block parts, thus allowing the pallet to be selectively formed as a many-storied structure.