fiber bundles into a liquid contained in an inclined splitting unit which is gradually widened toward the lower end thereof the unit being divided into a plurality of grooves so that each fiber bundle travels in the liquid flowing in the corresponding groove splitting each fiber bundle by the action of the liquid flowing in the groove while gradually widening the flow toward the lower end of the groove uniformly arranging the resulting split fibers in a subsequent inclined splitting frame and continuously placing the thus arranged split fibers on a rotating conveyor to form the sheet like material application_number US 36823382 A description the invention will hereinafter be explained in detail with reference to the accompanying drawings for the sake of convenience an embodiment is explained in which six continuous fiber bundles are split to prepare a sheet like material referring to fig3 and 4 an overflow pipe 2 is provided at the upper portion of the side wall of a liquid tank 1 the liquid tank 1 is provided at the lower portion thereof with a liquid introduction tank 3 which is designed so that the width thereof gradually extends toward the bottom of the liquid tank 1 the liquid introduction tank 3 is provided with a liquid inlet 4 at one end thereof a liquid outlet 5 in slit form is provided at the lower portion of the other end of the liquid introduction tank 3 and the lower portion of one side wall of the liquid tank 1 so that the liquid introduction tank 3 and the liquid.