Apparatus is disclosed for enclosing bales of materials with at least four substantially rectilinear sides in flexible sheet material tubes having one open end into which the bales are inserted leaving the tube open end projecting loosely beyond the end of the bale utilizing structure temporarily placed inside the tube open end tending to resist inward movement of said tube such that the tube end may be formed into pleats at the four corners of the end of the bale and structure external of the tube cooperating to form and fold the pleats against the bale end surface where they are affixed.