Abstract: A longitudinal cutting and rewinding machine for adhesive and non-adhesive tapes, in which, starting from a tape jumbo roll, the tape is cut into longitudinal strips of desired width and, using one or more rewinding turrets (TO) the strips are rewound automatically in desired lengths around cores. The machine includes a loading and unloading unit (CA). The tape is rewound automatically in variable lengths around cores (AN) having different external diameters.