Abstract: The framing and matting kit provides a drawing sheet, mat and frame for the production and framing of a piece of artwork or the like. The drawing sheet has opposed front and rear surfaces. The front surface includes a central portion and a border portion. Indicia are formed on the front surface of the drawing sheet to visually separate the central and border portions thereof. The mat has a central opening formed therethrough, which is dimensioned and configured to expose the central portion of the drawing sheet when the mat is positioned on the front surface of the drawing sheet to cover the border portion thereof. The frame includes a transparent front portion and a rear retaining portion. The drawing sheet and the mat are received between the transparent front portion and the rear retaining portion for display of the central portion of the drawing sheet.