This tester is used in studies of sheet structures. By splitting paper into several layers, it analyzes the comprehensive formation of the cross section as well as penetrability of adhesive, ink or color. Mechanism: it uses a pair of metal rolls cooled to 0°C or lower, between which a sheet of wet paper or paperboard is drawn to be nipped. Then both sides of the sheet get frozen, resulting in internal tear that leads to splitting of the sheet into two frozen sheets, which are collected by a doctor shipped with the tester. Use of this tester enables preparation of more unified and larger specimens compared to conventional methods (using a microtome or a razor). Thus, it can support various research objectives involving observation of characteristics emerging in paper manufacturing such as formation, condition of wire marks, fiber length distribution across layers of paper and filler distribution as well as penetration of printing ink. If the physical characteristics of paper are likely to be affected by water penetration into the specimen, the adhesive tape method can be employed to conduct similar delamination tests.