Abstract: Sheet handling and counting apparatus comprising cooperating stripper shoes and feed rollers forming a feed nip which strips multiple fed sheets causing sheets to be delivered from a feed nip one at a time toward an acceleration nip. The orientation of the stripper shoe relative to the feed roller and the input tray provides excellent stripping action while preventing damage to the sheets being handled. The acceleration nip is formed by cooperating acceleration idlers and O-rings supported by acceleration rollers for accelerating sheets entering the acceleration nip to form a gap between adjacent sheets which aids in the counting of sheets. The stripper shoe is mounted within a clip which also serves to protect the forward end surface of the stripper shoe as well as providing a low friction guide surface engaged by the leading edges of sheets approaching the feed nip.