A processing system which enables automation of processing of sheet bodies with a view to raising efficiency of operations, from stacking to packing. A plurality of paper sheaves, which have been produced by cutting and chopping, are transported in a width direction, sequentially fed to a transfer conveyor, transported from the transfer conveyor in a length direction, and fed to a cover sheet application device. At the cover sheet application device, the paper sheaves are superposed with cover sheets, and fed to an inversion apparatus. At the inversion apparatus, the paper sheaves are inverted such that the cover sheets are at upper sides, and are fed out to another cover sheet application device. At this cover sheet application device, the cover sheets are superposed with lower face sides of the paper sheaves. Hence, the paper sheaves, with the cover sheets superposed at both upper and lower faces thereof, are bagged.