To provide a device which makes it possible to always and steadily obtain rolled wet towels having good rolled conditions and a same shape.
An endless belt 40 is put around rollers 34, 36 and 38 to form a diagonally downward transferring face 48. A fixed plate 62 is faced along the transferring face with a space therebetween. Sheet materials 4, which are cut in an appropriate length, are fed between the transferring face and the fixed plate. The sheet materials are sandwiched between the transferring face and the fixed plate and are trundled and transferred so as to roll the sheet materials in roll shapes. A rolling starting member 56 is arranged near an inserting position for inserting the sheet materials on the transferring face of the endless belt so that it faces the transferring face, which guides the sheet materials by separating the end of each sheet material from the transferring face and then inverting so as to form a rolling starting part 4a at an end of the sheet material.