A pallet for material handling comprises a deck board and a pluralities of legs which are fixed to the under surface of the deck board with specified spacings. The deck board is constituted of laminated corrugated fibreboard, and each of the legs is formed by a square-tubular frame, which is made of a corrugated fibreboard, and in which a pad or pads made of plastic resin is inserted. The deck board of a durable light weight structure, has a roughened top surface to prevent slips of a cargo. The legs are so constructed to support heavy load without deforming and collapse, and are designed to prevent absorption of moisture.