Abstract: An apparatus for cutting and splicing sheets of wood veneer includes two pairs of dies is in opposed cooperating relationship with spacing between the pairs of dies sufficient to receive at least two sheets of wood veneer in an overlapping relation therebetween. In each pair of dies, one die in opposed cooperating relationship with the other die, and one die in each pair is transversely moveable, serving as a holding die, and the other die in each pair is stationary in relation thereto and serves as a cutting die. Means are also provided to move the dies so that upon movement of the dies the overlapping sheets of material are cut and spliced in one operation.