a stackable and nest - able pallet construction including a rectangular shaped insert incorporating structurally supporting and reinforcing members . the insert has a specified thickness encapsulated within a plasticized material and includes a plurality of downwardly extending support feet . either of edge or corner defined mating locations are established between upper and lower surfaces , such that a second identically configured pallet is capable of being seated in supporting fashion upon a first pallet . to facilitate multiple stackability , inter - attracting magnets can be disposed in upper and lower surface proximate locations of each identically configured pallet . the magnets may further include upper surface located and spring loaded magnets in combination with bottom surface recessed magnets of opposite polarity which , upon stacking atop an identically configured pallet , draws the upper spring supported magnet of a lower pallet into seating contact with an opposing and underside situated magnet associated with an upper pallet .