A pallet is disclosed that is formed completely of paperboard to foldably move from a collapsed to an erected mode. The pallet provides planar upper and lower surfaces with a plurality of tabs defined in each surface to extend inwardly to communicate with similar cooperating tabs from the opposite surface to form pillar-like supports that allow the two surfaces to fold from a collapsed adjacent position to an erected vertically spaced position. End fasteners and side elements communicating between the upper and lower surface elements to aid structural support and rigidity and releasably maintain the erected mode, with the columnar elements substantially in peripendicular relationship to the bottom and top elements. Spaced pairs of channels are defined between the top and bottom elements to allow access of tined forklifts from any side of the pallet. The pallet structure will support traditional loads heretofore supported on wooden pallets of similar size.