In this study, the thickness of the liquid sheet formed by a low speed impinging jet onto a flat plate was measured by the direct contact method. The spatial distribution characteristics of the sheet thickness in the radial and circumferential directions, and the effects of jet velocity and liquid viscosity were analyzed. The measurement results were compared with the theoretical predictions. The wavy surface was observed in the case of low viscosity water, but not in the high viscosity aqueous glycerol solutions. The sheet thickness increased as the circumferential angle increased or the distance from the impinging point increased, but the thickness decreased as the circumferential angle increased around the impinging point. As the jet speed increased, the sheet thickness decreased, and the sheet thickness increased as the liquid viscosity increased. Comparison with the theoretical predictions showed that the measurement results agreed well in the case of low viscosity water or high viscosity liquids around the impinging point. The distribution characteristics of the sheet thickness can provide useful means for prediction of spray characteristics in splash plate injectors.