Abstract: A sheet assembly for polishing work is provided. A non-woven fabric sheet and a non-permeable thick sheet are bonded together to define a first chamber. Further, a second chamber to contain a shoe polish therein is defined within said first chamber by a non-permeable but easily rupturable film such as a polyethylene sheet. The non-woven fabric sheet or the non-permeable thick sheet is formed with apertures therein. The shoe polish contained in the second chamber is discharged therefrom and further through the apertures to the outside of the sheet assembly when manually pressed from outside such that the shoe polish is ready for application onto shoes such that the shoes are shined by use of the non-woven fabric portion.