Abstract: A shipping container has a pallet with a metal base formed of channel and a floor panel secured to the base. Corner posts of square metal tubing extend vertically from the corners of the pallet base and have cover holding members at their upper ends. An inverted box-shaped cover having vertical recesses in each corner in slidably received on the pallet corner posts. Tie-down brackets slidably mounted in the floor panel receive straps to secure items stacked on the pallet floor panel. Slots in the pallet base and in the cover facilitate lifting the pallet and/or the cover by forklift or other lifting devices. The cover is raised to a position above the floor panel of the pallet and the cover holding members are pivoted to engage the cover such that the cover is supported on the posts above the floor panel. The cover could also be completely removed from the pallet. With the cover raised or removed, items can be stacked on the pallet and tied down by straps passed over the top of the stacked items.