Abstract: The machine and the method disclosed use a panel plastic film that is longitudinally folded into top and bottom halves before slitting along the fold. The halves are simultaneously transported ensuring print registration and requiring a single accumulator in the longitudinal direction. Side gusset pieces are inserted between the top and bottom halves through an initial gap enlarged by a pair of timing belts. The top and bottom halves partly sealed with the side gusset pieces are pulled away from each other and a means gives the ends of the side gusset pieces the shape of a rhomboid. Bottom gusset film is vertically sealed along the vertical axis of the rhomboid shaped ends of the side gusset pieces with the seal extending to the folded portions of the top and bottom halves. Longitudinal sealing and transverse sealing before cutting ensure sealing of the bottom gusset and side gussets.