Abstract: In accordance with one embodiment, an erasing apparatus includes a paper feed tray configured to feed a sheet, a reading unit configured to read an image on the sheet, an erasing unit configured to erase the image on the sheet, a cutting apparatus configured to cut the sheet allowed to be cut, a reject box configured to accumulate the sheet which is judged to be not-reusable and a control unit configured to judge the category of the sheet based on the output of the reading unit and change the conveyance destination of the sheet according to the category of the sheet.