Abstract: A tapering apparatus is mounted on a table platform for tapering a sheet of foam insulation. The apparatus utilizes a rotating wire through which a current is applied in order to heat the wire. The temperature of the wire is maintained above the melting temperature of the foam insulation so that the insulation is melt and cut as it is forced across the wire. A conductive wire forms an endless belt positioned around a pair of rotatable sheaves. The wire is responsive to the angular rotation of the drive sheave. The sheaves are vertically adjustable in order to set a desired height and cutting angle for the tapering of the sheet of insulation. The current flowing through the wire is controlled such that the wire is heated to a temperature above the melting point of the foam insulation. A variable speed motor is connected to the drive sheave which is used to rotate the wire about the sheaves. The sheet of foam insulation is then forced into the rotating wire.