Toilet tissue paper represents over one-half of all sanitary paper sales. Toilet tissue is a
required commodity in our society and manufacturing increases are anticipated as
populations continue to grow. Potential markets would include the Department of
Corrections, State Agencies, Colleges and Universities.

The type of product to be produced will dictate space requirements; however, a plant
designed to convert 100,000 rolls of toilet tissue paper a week will require approximately 8 – 10,000 sq. ft. of floor space.

The quantity of product to be produced, raw material costs and resale price are critical
factors in an evaluation process. Additionally, existing state contracts should be researched; individual agencies should be contacted to obtain purchase data before entering this potentially profitable industry.

The market for toilet tissue is mature but here to stay. Most contracts earned will be based on price, quality of material, delivery and reliability with price being the overriding concern.