A disposable cutting sheet for processing food items thereon includes a first cut-resistant layer having a first surface area and including a first absorbent ply and a thermoplastic material ply. The cutting sheet further includes a second layer having a second surface area and including a second absorbent ply and a thermoplastic material ply, wherein the absorbent ply of the first layer is disposed atop and secured to the absorbent play of the second layer such that portions of the thermoplastic and absorbent plies of the second layer form a border completely surrounding the first layer. Preferably, the thermoplastic material ply of the first layer includes passages therethrough and means for lowering the surface tension of a liquid.