Depending upon the degree of strength necessary to stack pallets and contain items within, the crate is constructed of either double or triple wall, water resistant corrugated. The flute sizes A through C are alternated and of different sizes. The corrugated tube is sized to fit an approved pallet and contains fold-in tabs which are stapled to the deck boards of the pallet. The lid is made of the same type of corrugated as the tube and must fit tightly on top. Deck liners and layer separators or dividers are sized to suit. They are made of solid, double or triple wall corrugated as required. The crate is stiffened with eight 1″ x 6″ wooden boards. Two are cut to the depth and six to the height of the tube. For ergonomic reasons it is recommended that the overall height not exceed 24″ from floor to top of crate.