I used wood salvaged from the old garage we tore down last summer.  Since the pallet gate is so beefy I thought 2 x 4 's would be the ticket.  I needed four.  The project only took me about three hours and I completed it in one day which is almost unheard of for me.
{"Image DateTime": "2012:06:11 19:40:39", "Image Artist": "Picasa"}