Abstract: A pallet (1) includes a deck (2) having upper and lower surfaces (4,6) and a plurality of legs (8) depending from the lower surface of the deck (2) to support the deck above the ground. A plurality of apertures (10) are provided in the upper surface of the deck (2). The apertures (10) are arranged to receive the legs of a second pallet (1a) so that the second pallet can be stacked on the pallet (1) in a nested condition. A plurality of closure elements (12) are associated with the apertures (10), each said closure element being adjustable to selectively open or close the respective aperture.