Abstract: A sorting machine for sorting generally flat items, for example letters, comprises a plurality of sorting destinations arranged in levels, and a conveying system for conveying the items each to an assigned destination. The conveying system includes a plurality of endless flexible tensile elements (8) extending along the machine, the elements each being arranged to cooperate with an adjacent element such as to be capable of transferring the items from one element to another thereby to convey the items from one level to another.There is conveniently provided a climb section at one end of the machine where an element passes over an inclined pulley (9) to take the element to the next higher level.