Abstract: A device for folding a strip of material, comprises, a support with a substantially U-shape guide having divergent first and second guide legs mounted on said support and having a widened entrance end for the insertion of a strip of material and a narrow discharge end for the discharge of the material. The guide is of a tapered, funnel-shape form, tapering inwardly from the entrance end to the discharge end and it is arranged alongside of a substantially U-shape folding element which is engageable therewith. The folding element is pivotally mounted on the support adjacent the guide and it includes a central folding web portion engageable into the guide between the guide legs and a leg portion joined to each side of the central web portion adapted to engage over the guide legs to fold the material thereover. The device is usable in association with a sewing machine in which, after the material is folded, it is engaged with a garment and sewn along the edge thereof.