PURPOSE: To form a strong, lightweight and inexpensive pallet for storage or carriage by using an upper board including a plurality of honeycomb structures and base strips formed of a regenerated paper material.

CONSTITUTION: A plurality of base strips to be bonded on an upper board and the lower face of the upper board constituting a pallet are constituted of honeycomb structures 21 and 31 of same interior structures respectively, top elements 22 and 32 and bottom elements 23 and 33. The honeycomb structures 21 and 31 are formed of regenerated paper sheets 202 and 203 stuck together on given sections 201, laminated and bonded firmly each other to form a material 20, and cut into the given thickness, spread and formed, and formed into the honeycomb structures with a plurality of hexagonal seals 204 strengthened by rips 205 disposed on the standing-up state. Also the top elements 22 and 32 and bottom elements 23 and 33 formed of a regenerated paper material are bonded respectively on the tops and bottoms of the honeycomb structures 21 and 31.