Let W (=) over cap {W(t);tis an element ofR(+)(N)} be the d-dimensional N-parameter Brownian Sheet. Sufficient conditions for a compact set F subset of R-d \ {0} to be a polar set for W are proved. It is also proved that if 2N less than or equal to d, then for any compact set Esubset ofR(>)(N), inf{dimF:Fis an element ofB(R-d),P{W(E)boolean ANDFnot equalphi}>0}=d-2DimE, and if 2N > d, then for any compact set Fsubset ofR(d)\{0}, inf{dimE:Eis an element ofB(R->(N)),P{W(E)boolean ANDFnot equalphi}>0} = d/2-DimF/2, where B(R-d) and B(R->(N)) denote the Borel sigma-algebra in R-d and R->(N) respectively, and dim and Dim are Hausdorff dimension and Packing dimension respectively.