Retroreflective sheeting is flexible retroreflective material primarily used to increase the nighttime conspicuity of traffic signs, high-visibility clothing, and other items so they are safely and effectively visible in the light of an approaching driver's headlamps. They are also used as a material to increase the scanning range of barcodes in factory settings. The sheeting consists of retroreflective glass beads, microprisms, or encapsulated lenses sealed onto a fabric or plastic substrate. Many different colors and degrees of reflection intensity are provided by numerous manufacturers for various applications. As with any retroreflector, sheeting glows brightly when there is a small angle between the observer's eye and the light source directed toward the sheeting but appears nonreflective when viewed from other directions.

A retroreflector is a device or surface that reflects radiation back to its source with minimum scattering. This works at a wide range of angle of incidence, unlike a planar mirror, which does this only if the mirror is exactly perpendicular to the wave front, having a zero angle of incidence. Being directed, the retroflector's reflection is brighter than that of a diffuse reflector. Corner reflectors and cat's eye reflectors are the most used kinds.