Abstract: A folding and gluing machine is provided for converting a corrugated blank into a panel having at least two parallel struts formed from the blank. The machine forms the struts by having compression chains on each side that exert pressure on the sides of the blank so that struts are formed along weaken lines that have been formed in the blank by a slitter. The struts are formed along an L shaped anvil which has creasing rollers to start the formation of the struts. Each strut is composed of two legs which are glued together. The slitter may be incorporated as a part of the folding and gluing machine.