Abstract: Sign-making materials are described which may be cut on a computer controlled sign cutting machine and then used to make subsurface signs, i.e. signs in which the legend is viewed through a transparent or translucent sign sheet. The sign-making material consists of a carrier with successively on it an adhesive layer, a film layer and a dye- or pigment-containing layer. The last of these adheres to the back of the sign sheet under heat and pressure. The first two may subsequently be removed, e.g. by using the adhesive to adhere the film layer to a sheet of material more strongly than the film layer is adhered to the dye- or pigment-containing layer, and then pulling the sheet of material away. The material enables the satisfactory production of very professional looking signs quickly and easily using standard computer controlled vinyl cutting machines, which are widely available in commerce, and a simple heated roller nip.