Abstract: The invention is a pallet useful as a spacer with containers for heat transfer. The invention includes a plurality of longitudinal and lateral elongated U-shaped channel members having a bottom, sidewalls and flanges at the ends of sidewalls. Each of the members of one of the groups generally opposed to the members of the other group and at right angles to the other group with the bottom of each member of each group facing outward. Strengthening plates are disposed at the intersections of the members which are efficient in transferring thermal energy.