A disposable cutting sheet for cutting and preparation of food items was patented. A first cut-resistant layer includes a thermoplastic material ply and an absorbent ply. The first layer has a first surface area. The thermoplastic material ply of the first layer includes a plurality of apertures. A second layer includes an absorbent ply selected from the group consisting of a hydrophilic material, an oleophilic material, or a composite material having hydrophilic and oleophilic properties and a barrier ply including a thermoplastic material ply. The second layer has a second surface area. The absorbent ply of the first layer is located on and secured to the absorbent ply of the second layer so that portions of the thermoplastic and absorbent plies of the second layer extend beyond the first surface area of the first layer to form a border completely surrounding the first layer.