Abstract: A sheet material is capable of converting a two dimensional image which may be of interest to a visually handicapped individual, into a three dimensional raised image that can be perceived by the visually handicapped individual using the individual's tactile sense. The method, apparatus and material uses a sheet-like substrate which is coated throughout its entire area by an expandable composition. A two dimensional, initially flat, image can be drawn, imprinted or otherwise placed on the substrate using a dark, dense color which is preferably black. The black color of the image absorbs energy to a greater extent than the surrounding substrate so that when the substrate is irradiated, for example, using an infrared lamp in an enclosure through which the sheet of material passes, the image becomes puffed and raised. The visually handicapped individual can than touch the surface of the substrate and easily perceive the raised image.