Abstract: A material handling system includes a depalletizer comprising a tower frame and a tilt bed which extends into the tower frame and is tilted to a predetermined angle. A lift bed raises a loaded pallet to the level of an exit conveyor. A back dam is disposed opposite the exit conveyor and is movably mounted to the frame to exert a stop against a layer of articles to be removed. An endless collector belt, mounted to the tower frame, extends over a slidable frame provided with a polygon shaped roller. The endless belt simultaneously rotates and moves between a position adjacent the exit conveyor and a position adjacent the back dam to remove the entire layer of articles.