diff --git a/OpenNest.Posts.Cincinnati/CincinnatiSheetWriter.cs b/OpenNest.Posts.Cincinnati/CincinnatiSheetWriter.cs
new file mode 100644
index 0000000..0f280b8
--- /dev/null
+++ b/OpenNest.Posts.Cincinnati/CincinnatiSheetWriter.cs
@@ -0,0 +1,173 @@
+using System;
+using System.Collections.Generic;
+using System.IO;
+using System.Linq;
+using OpenNest.CNC;
+using OpenNest.Geometry;
+
+namespace OpenNest.Posts.Cincinnati;
+
+/// <summary>
+/// Emits one Cincinnati-format sheet subprogram per plate.
+/// Splits each part's codes at RapidMove boundaries to handle multi-contour parts.
+/// </summary>
+public sealed class CincinnatiSheetWriter
+{
+    private readonly CincinnatiPostConfig _config;
+    private readonly ProgramVariableManager _vars;
+    private readonly CoordinateFormatter _fmt;
+    private readonly CincinnatiFeatureWriter _featureWriter;
+
+    public CincinnatiSheetWriter(CincinnatiPostConfig config, ProgramVariableManager vars)
+    {
+        _config = config;
+        _vars = vars;
+        _fmt = new CoordinateFormatter(config.PostedAccuracy);
+        _featureWriter = new CincinnatiFeatureWriter(config);
+    }
+
+    /// <summary>
+    /// Writes a complete sheet subprogram for the given plate.
+    /// </summary>
+    public void Write(TextWriter w, Plate plate, string nestName, int sheetIndex, int subNumber)
+    {
+        if (plate.Parts.Count == 0)
+            return;
+
+        var width = plate.Size.Width;
+        var length = plate.Size.Length;
+        var sheetDiagonal = System.Math.Sqrt(width * width + length * length);
+        var libraryFile = _config.DefaultLibraryFile ?? "";
+        var varDeclSub = _config.VariableDeclarationSubprogram;
+        var partCount = plate.Parts.Count(p => !p.BaseDrawing.IsCutOff);
+
+        // 1. Sheet header
+        w.WriteLine("(*****************************************************)");
+        w.WriteLine($"( START OF {nestName}.{sheetIndex:D3} )");
+        w.WriteLine($":{subNumber}");
+        w.WriteLine($"( Sheet {sheetIndex} )");
+        w.WriteLine($"( Layout {sheetIndex} )");
+        w.WriteLine($"( SHEET NAME = {_fmt.FormatCoord(length)} X {_fmt.FormatCoord(width)} )");
+        w.WriteLine($"( Total parts on sheet = {partCount} )");
+        w.WriteLine($"#{_config.SheetWidthVariable}={_fmt.FormatCoord(width)}(SHEET WIDTH FOR CUTOFFS)");
+        w.WriteLine($"#{_config.SheetLengthVariable}={_fmt.FormatCoord(length)}(SHEET LENGTH FOR CUTOFFS)");
+
+        // 2. Coordinate setup
+        w.WriteLine("M42");
+        w.WriteLine("N10000");
+        w.WriteLine("G92X#5021Y#5022");
+        if (!string.IsNullOrEmpty(libraryFile))
+            w.WriteLine($"G89 P {libraryFile}");
+        w.WriteLine($"M98 P{varDeclSub} (Variable Declaration)");
+        w.WriteLine("G90");
+        w.WriteLine("M47(CPT)");
+        if (!string.IsNullOrEmpty(libraryFile))
+            w.WriteLine($"G89 P {libraryFile}");
+        w.WriteLine("GOTO1( Goto Feature )");
+
+        // 3. Order parts: non-cutoff sorted by Bottom then Left, cutoffs last
+        var nonCutoffParts = plate.Parts
+            .Where(p => !p.BaseDrawing.IsCutOff)
+            .OrderBy(p => p.Bottom)
+            .ThenBy(p => p.Left)
+            .ToList();
+
+        var cutoffParts = plate.Parts
+            .Where(p => p.BaseDrawing.IsCutOff)
+            .ToList();
+
+        var allParts = nonCutoffParts.Concat(cutoffParts).ToList();
+
+        // 4. Multi-contour splitting
+        var features = new List<(Part part, List<ICode> codes)>();
+        foreach (var part in allParts)
+        {
+            List<ICode> current = null;
+            foreach (var code in part.Program.Codes)
+            {
+                if (code is RapidMove)
+                {
+                    if (current != null)
+                        features.Add((part, current));
+                    current = new List<ICode> { code };
+                }
+                else
+                {
+                    current ??= new List<ICode>();
+                    current.Add(code);
+                }
+            }
+            if (current != null && current.Count > 0)
+                features.Add((part, current));
+        }
+
+        // 5. Emit features
+        var lastPartName = "";
+        for (var i = 0; i < features.Count; i++)
+        {
+            var (part, codes) = features[i];
+            var partName = part.BaseDrawing.Name;
+            var isFirstFeatureOfPart = partName != lastPartName;
+            var isSafetyHeadraise = partName != lastPartName && lastPartName != "";
+            var isLastFeature = i == features.Count - 1;
+
+            // Feature numbering: first = FeatureLineNumberStart, then 1002, 1003, etc.
+            var featureNumber = i == 0
+                ? _config.FeatureLineNumberStart
+                : 1000 + i + 1;
+
+            // Compute cut distance for this feature
+            var cutDistance = ComputeCutDistance(codes);
+
+            var ctx = new FeatureContext
+            {
+                Codes = codes,
+                FeatureNumber = featureNumber,
+                PartName = partName,
+                IsFirstFeatureOfPart = isFirstFeatureOfPart,
+                IsLastFeatureOnSheet = isLastFeature,
+                IsSafetyHeadraise = isSafetyHeadraise,
+                IsExteriorFeature = false,
+                LibraryFile = libraryFile,
+                CutDistance = cutDistance,
+                SheetDiagonal = sheetDiagonal
+            };
+
+            _featureWriter.Write(w, ctx);
+            lastPartName = partName;
+        }
+
+        // 6. Footer
+        w.WriteLine("M42");
+        w.WriteLine("G0X0Y0");
+        if (_config.PalletExchange != PalletMode.None)
+            w.WriteLine($"N{sheetIndex + 1}M50");
+        w.WriteLine($"M99(END OF {nestName}.{sheetIndex:D3})");
+    }
+
+    private static double ComputeCutDistance(List<ICode> codes)
+    {
+        var distance = 0.0;
+        var currentPos = Vector.Zero;
+
+        foreach (var code in codes)
+        {
+            if (code is RapidMove rapid)
+            {
+                currentPos = rapid.EndPoint;
+            }
+            else if (code is LinearMove linear)
+            {
+                distance += currentPos.DistanceTo(linear.EndPoint);
+                currentPos = linear.EndPoint;
+            }
+            else if (code is ArcMove arc)
+            {
+                distance += currentPos.DistanceTo(arc.EndPoint);
+                currentPos = arc.EndPoint;
+            }
+        }
+
+        return distance;
+    }
+}
diff --git a/OpenNest.Tests/Cincinnati/CincinnatiSheetWriterTests.cs b/OpenNest.Tests/Cincinnati/CincinnatiSheetWriterTests.cs
new file mode 100644
index 0000000..a74b718
--- /dev/null
+++ b/OpenNest.Tests/Cincinnati/CincinnatiSheetWriterTests.cs
@@ -0,0 +1,117 @@
+using System.IO;
+using System.Linq;
+using System.Text;
+using OpenNest.CNC;
+using OpenNest.Geometry;
+using OpenNest.Posts.Cincinnati;
+
+namespace OpenNest.Tests.Cincinnati;
+
+public class CincinnatiSheetWriterTests
+{
+    [Fact]
+    public void WriteSheet_EmitsSheetHeader()
+    {
+        var config = new CincinnatiPostConfig
+        {
+            DefaultLibraryFile = "MS135N2PANEL.lib",
+            PostedAccuracy = 4
+        };
+        var plate = new Plate(48.0, 96.0);
+        plate.Parts.Add(new Part(new Drawing("TestPart", CreateSimpleProgram())));
+
+        var sb = new StringBuilder();
+        using var sw = new StringWriter(sb);
+        var sheetWriter = new CincinnatiSheetWriter(config, new ProgramVariableManager());
+
+        sheetWriter.Write(sw, plate, "TestNest", 1, 101);
+
+        var output = sb.ToString();
+        Assert.Contains(":101", output);
+        Assert.Contains("( Sheet 1 )", output);
+        Assert.Contains("#110=", output);
+        Assert.Contains("#111=", output);
+        Assert.Contains("G92X#5021Y#5022", output);
+        Assert.Contains("M99", output);
+    }
+
+    [Fact]
+    public void WriteSheet_EmitsReturnToOriginAndPalletExchange()
+    {
+        var config = new CincinnatiPostConfig
+        {
+            PalletExchange = PalletMode.EndOfSheet,
+            PostedAccuracy = 4
+        };
+        var plate = new Plate(48.0, 96.0);
+        plate.Parts.Add(new Part(new Drawing("TestPart", CreateSimpleProgram())));
+
+        var sb = new StringBuilder();
+        using var sw = new StringWriter(sb);
+        var sheetWriter = new CincinnatiSheetWriter(config, new ProgramVariableManager());
+
+        sheetWriter.Write(sw, plate, "TestNest", 1, 101);
+
+        var output = sb.ToString();
+        Assert.Contains("M42", output);
+        Assert.Contains("G0X0Y0", output);
+        Assert.Contains("M50", output);
+    }
+
+    [Fact]
+    public void WriteSheet_SkipsEmptyPlate()
+    {
+        var config = new CincinnatiPostConfig { PostedAccuracy = 4 };
+        var plate = new Plate(48.0, 96.0);
+
+        var sb = new StringBuilder();
+        using var sw = new StringWriter(sb);
+        var sheetWriter = new CincinnatiSheetWriter(config, new ProgramVariableManager());
+
+        sheetWriter.Write(sw, plate, "TestNest", 1, 101);
+
+        Assert.Equal("", sb.ToString());
+    }
+
+    [Fact]
+    public void WriteSheet_SplitsMultiContourParts()
+    {
+        var config = new CincinnatiPostConfig { PostedAccuracy = 4 };
+        var pgm = new Program();
+        // First contour (hole)
+        pgm.Codes.Add(new RapidMove(1, 1));
+        pgm.Codes.Add(new LinearMove(2, 1));
+        pgm.Codes.Add(new LinearMove(2, 2));
+        pgm.Codes.Add(new LinearMove(1, 1));
+        // Second contour (exterior)
+        pgm.Codes.Add(new RapidMove(0, 0));
+        pgm.Codes.Add(new LinearMove(5, 0));
+        pgm.Codes.Add(new LinearMove(5, 5));
+        pgm.Codes.Add(new LinearMove(0, 0));
+
+        var plate = new Plate(48.0, 96.0);
+        plate.Parts.Add(new Part(new Drawing("MultiContour", pgm)));
+
+        var sb = new StringBuilder();
+        using var sw = new StringWriter(sb);
+        var sheetWriter = new CincinnatiSheetWriter(config, new ProgramVariableManager());
+
+        sheetWriter.Write(sw, plate, "TestNest", 1, 101);
+
+        var output = sb.ToString();
+        // Should have two G84 pierce commands (one per contour)
+        var g84Count = output.Split('\n').Count(l => l.Trim() == "G84");
+        Assert.Equal(2, g84Count);
+    }
+
+    private static Program CreateSimpleProgram()
+    {
+        var pgm = new Program();
+        pgm.Codes.Add(new RapidMove(0, 0));
+        pgm.Codes.Add(new LinearMove(1, 0));
+        pgm.Codes.Add(new LinearMove(1, 1));
+        pgm.Codes.Add(new LinearMove(0, 1));
+        pgm.Codes.Add(new LinearMove(0, 0));
+        return pgm;
+    }
+}