Abstract Manufacture of writing paper is a world wide industry and the products include items such as stationary items, bond paper, kraft paper, hand made paper and other grades. The products are available in different grades and quality as determined by the gsm value of the paper. This paper provides an analysis of different aspects that have to be considered in setting up a writing paper unit. Taking a fictional company called United Paper Co. Important aspects such as Business Model, Product Design and Description, Facility, Quality Parameters and Total Quality Management, Supply Chain Management System, Just-In-Time Manufacturing, Product Planning, Inventory and other aspects. Business Model The business model proposed is designed to ensure that the products are manufactured as per the required quantity and quality and at the right time. The company can offer products made from recycled paper as well as from fresh pulp. The plan will consider that paper manufacturing has become unpopular since trees have to be cut down and there is an increasing awareness of the environment. The model would be demand driven and attempt will be made to keep the overlap between supply and demand as smallest. In the proposed business model, raw material would that would be used would include recycled paper pulp made of newsprint and other stationary paper; bagasse that is formed as a residue in sugarcane crushing units; use agricultural pulp and waste. The cost of procuring and transportation have to be considered but they should not be more than 20% of the cost price. The machinery that is used can be semi automated and be able to handle pulp of different grades and mesh sizes. Manufacturing will be made as per batch runs and a work schedule, based on the number of advance booked orders or sales forecast figures have to be drawn. The rolling mills would be designed to handle paper from 80 to 230 gsm. Both in process and final inspection and testing would be used. Web thickness would be monitored on a continuous bases by using adequate web strain measurement gages and photo sensors. The company would be selling products through a network of dealers, booking agents and to organizational consumers such as government bodies, super mart chains such as Tesco, Wal-Mart, companies and others. Production would be driven by demand and sales forecast and delivery would be made by using freight courier companies. An inventory of more than a month would not be recommended (Dias, 2006). Product Design and Description Writing paper is available in different grades and a discussion of the grades. Recycled paper has become increasingly popular and products with 30 to 100 percent of recycled content are available. Please refer to the following table that gives details of different grades of writing paper. The use of recycled fibre has been growing steadily since 1984 and today stands at a figure of around 50% (the recycling rate is calculated on the basis of recovered paper used in recycling compared to total paper consumption) of the fibre mass used in paper production. Graphic paper and this includes writing, printing and stationary grades make up around 50% of the EU’s paper