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Slip sheets is a flat sheet of material with tabs on one or more sides protruding from under load. It is commonly used as a base for handling of products as a unit load similar to a pallet. Slip sheets are commonly made of plastic High Density Polyethylene (HDPE), heavy laminated kraft paperboard, or corrugated fiberboard used in shipping.

Slip sheet generally save on transportation cost by weighing less and improve the space usage inside the container space. They are not subjected to phytosanitary restriction when compare to wooden pallets. However, Slip Sheets usage required a special push-pull device to be attached on the lift truck for handling of the unit loads. The Push-Pull Device has a gripping jaw operate hydraulically which will clamp down on the protruding tabs of the slip sheet, allowing it to be pull onto a highly polished plate which will go under the sheet in preparation for transporting.