Abstract: Apparatus and method for winding sheet material for producing a rewound roll having a smaller central hollow core and a more compact configuration. The material is wound so that a first edge of each layer of the roll terminates in the same plane. By compacting the wound sheet material and providing a smaller central bore, the sheet material is made sufficiently rigid so that it may be cut transversely thereacross adjacent and edge thereof without further compressing the material into the hollow core.