Abstract: A method and apparatus for removing longitudinal gussets from a flat tube of flexible material, such as paper, including a conveyor for conveying the flat tube along a guide path to a gusset removal station having means operative to separate opposite side panels of the flat tube at their leading edges while simultaneously effecting a drag on one of the side panels as one of the forward leading edges enters the nip of feed rolls so that the gussets are removed and lie substantially coplanar with the opposite side panels of the tube to enable subsequent forming of cuffs at one end of the tube preparatory to replacing the gussets and closing the opposite end of the tube.