Abstract: A three ply mat and matting system for constructing temporary access roads and work surfaces over areas of poor soil conditions. The mats comprise upper and lower layers of longitudinally offset wooden boards separated by an intermediate layer of transverse boards. The upper and lower offsets form opposing upper and lower L-shaped lips with the addition of intermediate transverse boards at the edges of each offset. The mats are joined together to form an easily removable matting system by overlaying a plurality of identical mats, upper L-shaped lip over lower L-shaped lip, to form the mat system over the area to be covered.