The literature is reviewed on urea and melamine formaldehyde resins and their possible effects upon softness, absorbency, and physical characteristics. The standard tests of these sheet properties are also defined and reviewed. Experimental work is described in which resin treated sheets were prepared and evaluated. The resultant data is evaluated from the standpoint of property variations and is graphically illustrated. Conclusions are drawn as to the feasibility of resin treatment for soft absorbent sheets
