A two piece shipping tray having a first unitary blank which provides a bottom panel with opposed end panels and opposed side panels connected by foldable corner gussets and a second unitary blank which provides a two walled cross divider adhered in fixed relation to the bottom panel to provide a knocked-down-flat condition in which the two walled cross divider foldably engages the bottom panel and in which the opposed side panels have a portion of the corresponding foldable corner gussets adhered in fixed relation to the opposed end panels to engage each of the opposed side panels with the bottom panel, which allows the basic configuration of the shipping tray to be manually foldably produced from the knocked-down-flat condition.