The goal of this work was to make particleboards for manufacturing pallets from wheat straw using low cost urea formaldehyde (UF) resin adhesive. The wheat straws were subject to steam explosion pretreatment to improve bondability with UF resin. Particleboards were obtained from the steam explosion pretreated wheat straws with UF resin. Particleboard manufacturing parameters, such as pressing time, temperature, pressure and resin application ratio were optimized to achieve panel board with high performance for pallets. The optimum parameters were found to be: hot press temperature 170 degrees C, hot press time 40 s/mm, resin application ratio 10%, and hot press pressure 0.6 MPa. Under the optimum conditions particleboards met the mechanical requirements for the industrial use particleboards based on the Chinese National Standard for Particleboard and were able to make pallets.