Abstract: A jig for cutting plugs for pocket holes from a workpiece has a base leg, from which transversely extend guide and clamp legs. One or more guide channels extend through the guide leg at an angle to an interior face of the guide leg to guide the sleeve of a rotating cutter bit that has a cutting edge at its end and a removed section forming a cutting blade. A clamp extends from the clamp leg to engage one face of a workpiece whose end is mounted on a raised ledge on the base leg and holds the workpiece opposing face against the guide leg interior surface as the sleeve end cutting edge and blade advances into and cuts entirely through the workpiece to cut the plug. A collar on the cutting bit shaft engages the guide leg to prevent the sleeve end cutting edge from contacting the base leg. The jig also can be used for making pocket holes by using the appropriate drill bit.