Abstract: An apparatus cuts a continuous length of saturated felt into wide and narrow sheets and laterally shifts both the first and second sheets in opposite directions into a spaced apart overlying relationship where the center lines of both shifted sheets are aligned with the center line of the uncut felt sheet. Various materials are applied to the exposed surfaces of the upper and lower sheets which are finally laminated together into a single layered sheet. The laminated sheet is then cooled, cut into predetermined lengths and packaged.