Abstract: A material handling storage, retrieval and load building system receives source pallets, bearing product loads in full or partial layers, stores them in a variety of locations depending on the frequency of demand for products thereon and builds homogeneous product or similar product full or partial layers on target or order pallets, in both single and multiple layer picks, from products on the source pallets, to order after retrieving the source pallets to a building pallet location. Pallets are transferred within the system on pallet stands which are selectively coupled to automatically guided vehicles, thus providing significant flexibility in the pallet storage locations and in the transfer distance within the system. Apparatus and methods are disclosed.