Abstract: A tabbing machine is employed to place a tab between the release layer and the adhesive layer of an adhesive strip. The adhesive layer of the adhesive strip is double backed and adapted to be placed upon a surgical towel or the like. The tab allows the user of the towel to readily grasp the release layer and remove the same without inadvertently tearing the underlying adhesive layer which is attached to the towel. Two layer adhesive tape is initially fed to a roll wherein the double backed adhesive layer is separated from the release layer. The release layer and the adhesive layer are subsequently reunited at a nip point where a tab is inserted. The tab is then sandwiched between the release layer and the adhesive layer. The tape is subsequently applied to a surgical towel and then cut at the location of the tab. In this manner, the but tab forms the trailing tab of one towel and the leading tab of the other.