Abstract: A pallet is formed of two or more sections formed of plastic materials. The sections are adjustably fixed together using elongated connectors dimensioned to fit closely in channels with each of the connectors extending between a channel of one section and a channel of an adjoining section. The sections and the connectors are adjustably secured together by mechanical fasteners. Spaced apertures are provided through each of the channels and similarly spaced apertures are provided through each of the connectors whereby the dimensions of the pallet are adjustable. Pallets are provided that can be nested in an inverted orientation without increasing the thickness of the inverted pair greater than the thickness of a single pallet.