Abstract: A paper pallet (D, D1) formed by cutting and combining a plurality of cardboard panels (3). A cutting device (A), extruding mechanism (B), and an adhesive application mechanism (C) are generally provided to sequentially cut and adhesively accumulate layers of cardboard extrusion members (3a, 3d) into a multi-layered cardboard assembly characterized in that the stress applied the pallet (D, D1) formed therefrom is parallel to the corrugations of the cardboard panels (3) employed. A high-strength paper pallet is thus realized.