So, I took a sheet of 124CSS-VC Copier Transparency Sheet to see if it would accept a thin layer of Minwax Polyurathane. And it did. With that I expect it would accept the emulsion that I've been using. The sheets "may" accept an emulsion without subbing. Not something I plan on testing. One problem I noticed though . . . these sheets are magnets for dust. Handling them created a potential within the sheet.