Abstract: The invention comprises an apparatus for cutting cardboard boxes into panels of uniform widths and removing irregularities from the panels, for sorting the panels and for assembling several series of panels end to end and assembling the series of panels face to face to make a multiple thickness corrugated web. The apparatus can ensure that seams between panels in one layer are laterally displaced from seams in adjacent layers and can provide for wrapping paper or cardboard around the corrugated web.