Abstract: A paperboard blank for forming a dispenser for rolls of sandpaper and the like is disclosed. The blank includes rear, first side, front and second side walls defined by spaced vertical fold lines and rear, first side, front, and second side wall bottom flaps connected with the lower edges of the rear, first side, front, and second side walls by a horizontal fold line, respectively. The bottom flaps are folded about the horizontal fold line and the walls are folded about the vertical fold lines to form the dispenser. The blank is characterized by top flaps connected by horizontal fold lines with the upper edges of the rear, first side, and second side walls and which are folded in different manners depending upon whether the dispenser is to be formed into its closed shipping condition or into its open dispensing condition.