- Top Sheet: This is carbonless paper that will be directly written on. It is not coated.
- Middle Sheet: This is carbonless paper that has been rear-coated with microencapsulating particles containing dyes. The dyes are typically blue/violet or black in color.
- Back Sheet: This is coated with clay on the upper surface. When pressure is applied, such as when a pen or pencil is writing on the Top Sheet, the microencapsulated dye ruptures and reacts with the clay to form a permanent mark on the Back Sheet, transferring the image.