In this study, the thickness of the liquid sheet formed by a low speed impinging jet onto a wall 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 for two impinging jets. The wavy surface was observed for low viscosity water, but not for high viscosity glycerol solutions. The sheet thickness decreased as the circumferential angle or the distance from the impinging point increased. The sheet thickness increased as the liquid viscosity increased. Comparison with the theoretical predictions showed some differences from the measurement results.