Abstract: The invention comprises a method that utilizes a plurality of corrugated panels from used shipping containers to make a web that is then able to be cut into suitable shapes to be used in the construction of corrugated cardboard shipping pallets. The process begins with opening or flattening the used cardboard boxes and then removing the end flaps and opening along the manufacturer's seams to form a plurality of sheets. These sheets are then cut to form a plurality of sheets of uniform widths. A plurality of sheets of the same width are then assembled end to end and face to face, using an overlapping arrangement and a suitable adhesive, to make a multiple thickness corrugated web. This multiple layer web can then be cut by using suitable cutting techniques to make the components of corrugated cardboard shipping pallets. These components, or beams can be wrapped with a layer or layers of corrugated or other suitable material to add strength, moisture resistance or other desired qualities.