Abstract: A machine for manufacturing adhesive dressings having an adhesive support, absorbing material compresses laying on the support and a protective layer, includes a cutting element for cutting compresses to a desired size and placing them at the desired intervals onto the adhesive layer. The cutting element includes a first cylindrical counter roll that has a smooth surface and a second roll acting on the first roll. The second roll has projecting sectors, alternated with recessed sectors, provided with at least a transversal cutting knife for cutting the absorbing tape by compressing the same against the counter roll. The tape is drawn during the synchronous rotation of the rolls by the projecting sectors cooperating with the surface of the counter roll.