According to one embodiment, a sheet processing apparatus includes a feeding unit including a support surface inclined with respect to a vertical direction and a stacking surface substantially perpendicular to the support surface, a plurality of paper sheets being stacked on the stacking surface in such a manner that the paper sheets are inclined along the support surface, a pick up mechanism configured to pick up the paper sheets from a side of the stacking surface of the feeding unit, a conveying path configured to convey the picked up paper sheets, an inspection device configured to inspect the conveyed paper sheet, and an accumulation unit configured to accumulate the inspected paper sheets.