Patty, acetate is a transparent film; it's available in art supply stores and comes in differing weights or thicknesses just like paper. It's available by the roll or in sheets. You use it just like you would vellum or tracing paper, and since it's clear you can put it right over the top of your painting to check your drawing. You can even tape it to your painting and paint right on it if you're thinking about making a change and want to do some experimenting first.
One of the nice things about it is that it's reusable. When I know I won't need the tracing anymore I clean it off with acetone (otherwise known as nail polish remover) and use it again. Since it's thicker than tracing paper I always stack books or magazines under my canvas when I transfer to keep the canvas from sagging down and I also make sure I don't press hard enough to make indents on the canvas. I use ultra fine point sharpies to transfer, I usually use red to trace my drawing, and then go over it with black when I transfer to the canvas, that way I don't (usually) miss anything.
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