Multi-ply sheet forming has many advantages including the possibility of using wide range of materials in a given structure, lowering production cost, making higher grammage products and so on. But, incorrect structure of sheet makes flow resistance higher so that it shows poor dewatering in press section. One of major factors that affect sheet structure and dewatering property is fines content in each layer. We, therefore, examined the press dewatering of multi-ply sheet that has the different fines content in each layer and the effect of fines distribution on physical properties of sheet to find a technology for optimum utilization of raw materials. In case of two layered sheet, the sheet which was composed of layers with the different flow resistance showed higher dewatering rate than one which has the same flow resistance. And the more difference in fines content for layers existed, the more dewatering occurred. For three layered sheets, dewatering is mainly dependent on fines content of bottom layer. Strength properties were affected by dewatering degree and multi-ply sheet structure.