Abstract: A pallet may include a first portion and a second portion that may be arranged in a use position. The first and second portions may also be arranged in one or more nested positions that may be more compact than the first position to help facilitate more efficient storage of the portions. The portions may also include one or more magnets that may be used to help secure the portions in the use position and/or the nested positions. The portions may include one or more interlocking and/or engaging features that may be used to help secure the portions in the use position and/or the nested positions. If desired, the first and second portions may be sized and configured to be independently used as pallets.