The present invention relates to sheets of material (1), preferably wet wipes for use in wiping surfaces in the home and in industry, in addition to their use on the human body such as for baby wipes, make-up removal and other skin care applications. The wet wipes are provided with an improved perforation configuration (20) to improve visibility of the location of the perforation and ease of dispensing and separation of the wipes, whilst providing sufficient strength to prevent tearing during use.