In order to create a solid model more efficiently for a plastic or sheet metal product with a thin and constant thickness, various methods have been proposed up to now. One of the most typical approaches is to create a sheet model initially and then transform it into a solid model automatically for a given thickness. The sheet model as well as the transitive model in sheet modeling procedure is a non-manifold model. However, the previous methods adopted the boundary representations for a solid model as their topological framework. Thus, it is difficult to represent the exact adjacency relationship between topological entities and to implement the topological operations for sheet modeling and the transformation procedure of a sheet into a solid. In this paper, we proposed a sheet modeling system based on a non-manifold topological representation which can represent solids, sheets, wireframes, and their mixture. A set of generalized Euler operators for non-manifold topology as well as the sheet modeling capabilities including adding, bending, and punching functions are provided for easy modeling of sheet objects, and they are perfomed interactively with a two dimensional curve editor. Once a sheet model is completed, it can be transformed into a solid automatically. The transformation procedure is composed of the offset functions and the Boolean operations of sheet models, and it is even more comprehensive and easier to be implemented than the precious methods.