A three ply folding card. A method of manufacturing folding cards involving folding two edge portions of a sheet over a central portion to superposition two or three plies of the folding card against each other. A blank for forming folding cards having a plurality of plies of the folding cards positioned on either side of a fold line, one or more of the plies, and its corresponding ply on the other side of the fold line being oriented differently to the other ply or plies. A sheet comprising a plurality of blanks or arrays of plies for forming folding cards.