Abstract: A pallet having a precast, prestressed concrete grillage superstructure including layers of elongate elements, each successively higher layer being transverse to the layer below it for heavy load bearing objects such as an industrial processing plant. The long elements are not only useful in providing the load-bearing points, but are useful in providing long channels between the elements which are useful as manways and for carrying pipe, conduits and the like that are associated with an industrial processing plant, the heavy load typically lifted and carried by such a pallet. The intersection points or junctions of the elements from layer to layer are load bearing points for distributing in radiating fashion the load placed on the top deck slab of the pallet. The pallet is suitable for transport by a submersible seaworthy vessel located beneath the pallet.