the present invention provides a pallet top constructed entirely of corrugated cardboard . in one aspect the pallet top includes a thick corrugate center panel and thick corrugate reinforcing edge pieces glued along the periphery of the center panel . the corrugate reinforcing edge pieces and the corrugate center panel are arranged so that the fluting of the edge pieces run perpendicular to the direction in which the fluting in the center panel runs thereby significantly increasing the strength of the resulting pallet top . a corrugated wrap sheet is provided having folding flaps along the edges thereof . the flaps are folded over the reinforcing edge pieces and glued to the top surface of the edge pieces . in another aspect the corrugate reinforcing edge pieces are tubes of rectangular cross section formed along the periphery of the center panel .