Abstract: An embossing system for the simultaneous positive and negative (i.e. in and out embossing of an indicia (10) in sheet material (20) has a top plate (40) and a bottom plate (50) each with respective positive and negative embossing plate portions (43/53, 44/54) which are aligned and complementary, so arranged that during the embossing step, the neutral portions (45,55) of the plates (40,50) do not apply pressure to the sheet material (20). By applying ink to one plate (40), or by placing an ink ribbon (80) between the sheet material (20) and one plate (40), the indicia (10) can be simultaneously inked and embossed.