The invention relates to a pallet (1) comprising parallel panels (11, 12), a layer (13) arranged between the panels (11, 12) and formed by at least one spacer (18), having a respective first strip (15a) and a plurality of tube segments (14), wherein the tube segments (14) have two respective cut ends (141, 142) and two respective cut surfaces (143, 144), wherein the tube segments (14) are mechanically connected to the first strip (15a) by their cut ends (141, 142), and mechanically connected to the panels (11, 12) by their cut surfaces (143, 144), wherein the tube segments (14) of the at least one spacer (18) have two respective lateral elements (146) and a cover element (147) mechanically connected to the lateral elements (146), wherein the lateral elements (146) form a first internal angle (α) of 95° to 120° with the cover element (147).