Abstract: A disposable lift sheet formed of paper board having beneath one edge of the platform portion thereof a multiple layer stack of strips which provide a pierceable target area for the forks of the lift truck. The target area strips in the upper portion of the stack are wider than the strips in the lower portion of the stack to provide gradual stepped support for the platform portion and to reinforce the fork entry region of the lift sheet and prevent accidental piercing of the platform portion and the supported load thereon by the forks. In the preferred embodiment the target area strips are integral with the platform portion and are provided by reverse folding edge portions of the base sheet from which the lift sheet is made.