Abstract: A machine for continuously and automatically cutting, folding and packing sheet material into rolled up webs. The machine is provided with two variable speed drive devices which continuously pulls the sheet material into the machine where it can be cut and folded. The second variable speed drive device comprises a variable speed transmission that operates the folding devices which comprises pivotable plates, folding rollers and the cylinder. The pivotable plates directs the material between the roller and the cylinder by links and levers so that multiple folds may be made in the material. The links and levers are operationally connected to the variable transmission.