Abstract: The invention pertains to a carton, a blank and a process for manufacturing a carton of sheet material. The carton includes a cover formed by inner and outer flaps, and two sinkable corner regions situated respectively on either side of the carton or of the cover, straddling the fold lines corresponding to two walls and two opposing flaps. It includes an elongate handle comprising a lower band made of a sheet material formed at least in part by a detachable part belonging to at least one outer flap and a reinforcing upper band secured to the lower band having ends fixed on each side to opposing lateral walls, underneath the sinkable corner regions with respect to the upper face of the cover. The handle encompasses or extends opposite the sinkable corner regions so that, when the handle is pulled substantially perpendicularly to the upper face of the cover, handle portions situated opposite the sinkable corner regions sink into the regions.