Abstract: A sheet metal pallet assembly includes a deck and an undercarriage. The deck is reinforced about its outer edges by longitudinal and transverse perimeter girding. The deck is further reinforced by one or more transverse reinforcement ribs and interior longitudinal girding. The undercarriage is composed of left and right fork tube risers joined together by bridges. The fork tube risers are configured to receive the tines of a forklift. Each fork tube riser has inner and a outer legs, each splayed at an a respective angle. Preferably, the splay angle of the outer leg is greater than the splay angle of the inner leg. The ends of each fork tube riser are folded over with a hem to improve strength and present a blunt edge. The undercarriage may, optionally, be fabricated from a single monolithic piece of sheet metal.