Abstract: The invention disclosed herein comprises a pallet construction and method of forming the same. A support member has a plurality of apertures arranged in rows and columns. The struck-out portions obtained when forming the apertures are gathered and secured together for use as legs on the support member. The corner portions and central marginal portions as well as the center of the support member are free of apertures and the support legs are secured in these areas to form the pallet structure. These support legs are secured to the planar member in alignment with the rows and columns of apertures so that stacking of the pallets can be accomplished by inserting the legs of one pallet into the holes of an adjacent pallet. Removable stand offs can be formed from the struck-out portion to provide additional legs or removable main support legs.