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A study was made to establish a site for the tissue manufacturing industry. The industry is proposed to be located in the Northern part of Nigeria. It will be situated on a 615,204 square meters area, which is to be acquired prior to erection of building and other infrastructure. The major raw materials include obsolete/waste paper, carton and chipboards. The types, of machines to be used are pulper machines, chester machine, tissue recycling machine, culling machine and slicing machine. The in i t i a l capital outlay for the plant is N75 million for a start. The product will generate a total revenue over a period of three years of N97 mi l l io n with a net fixed asset of N54.S million. Thus, the project is feasible even at an annual discount

Establishment of A Small Scale Non-Woven Tissue Processing Industry