Abstract: A leather splitting machine composed of two upright metal plates between which are attached a support roll, a cutting roll each end of which is enclosed in ball bearings which ride in a channel, and a guide roller. A knife edge rests on the cutting roll. All are adjustable to meet the needs of the thickness to be cut. A precalibrated handle along the right side is used to set the machine to the correct thickness by means of a measured guide on the right side of the machine which raises and lowers the cutting roll.