Abstract: Disclosed is a wet hand towel supply apparatus characterized in that a winding-up initiating protrusion is formed on a surface of the hand towel guide member facing to the hand towel fabricating passage exclusively in a portion thereof facing to an end portion of the front belt portion in said winding roller side. As a result, the starting of the winding-up operation of the sheet material can be delayed as compared to the case of a conventional apparatus. Consequently, a cutting position of the sheet material can be set always in a location of a perforated line or a location shifted therefrom a little toward the leading edge side of the sheet material. Owing to this, the sheet material can be cut smoothly in the exact cutting position into pieces each having a correct length for a single piece of hand towel.