Abstract: A correction sheet material for masking characters on a substrate is composed of a carrier sheet and a thin dry coating layer on the carrier sheet, the coating layer adapted, on the application of sufficient pressure, to be transferred from the carrier sheet onto the characters on the substrate, the coating layer comprising a pigment in an amount to provide sufficient opacity to cover the characters to be masked, and a high molecular weight organic ammonium salt as a binder for the pigment, and as an adhesive agent for the subsequently transferred coating, the salt insoluble in water and also in oils used in typewriter ink and carbon paper, the salt present in the coating layer in both continuous film and precipitated salt form and on the application of pressure, a strong opaque film of pigment and precipitated salt particles is transferred to mask the character on the substrate.