I think the most known Japanese brand advertising dry pressed sheet mask tablets to use with their lotion is Kosé Sekkisei. But other brands sell them now and you can use any skin toner (aka lotion in Japanese beauty terms) to enjoy its benefits for longer than just swiping it on with a cotton pad.
The cheapest sheet mask tablets I found so far online are from Kanebo Sure Up which cost US$4.50 for a pack of 15 pieces shipped from Adambeauty. there might be cheaper ones if you do a thorough search but that is already pretty good I think.
I got one pack and I also picked up a bottle of Naris Up Skin Conditioner HA lotion with Hyaluronic Acid quite some time before to use for the masks from Sasa. The 360ml bottle cost me around US$5.50. It´s specifically meant to be used as a face treatment with cotton pads but I like the sheet mask tablets more =)
To make a mask just drip the lotion onto a tablet until it´s saturated and unfold the mask. The unfolding is a bit tricky as the sheet is really densely pressed and it´s made of a very thin soft material which can tear apart easily. The cut of these masks is really nice so they are really nice and feel very light on the skin. If you prefer very soft and thick masks this is not for you I guess =)
The Skin Conditioner is excellent in my opinion. It is rather liquid but with a nice slippery feeling and after using this for about 5-10 minutes my skin looks really clear and bright and well moisturized. The lotion is a bit sticky when it dries so I prefer using a moisturizer to reduce the stickiness or wash the residues off.
Doesn´t irritate my skin and is not fragranced at all so it´s great stuff.
To create one mask I need less than 10ml of the lotion so the bottle will last for many sheet masks. If I did the maths correctly one sheet mask costs about US$0.40 if I calculate getting 3 packs of Kanebo masks (=45 pieces) with 1 bottle of Naris Up Skin Conditioner (which comes in more versions, not only the one with HA). That´s quite a good rate I think. Surely if you get 100 sheet masks from Gmarket from Purederm or another cheap brand it might probably cost you less but I still think the mask tablets and lotion are a good thing and convenient.
For Skin Conditioner: 5/5