Abstract: This invention is for an apparatus and method for automatically forming unitary bonded board structures from a source of boards and a single continuous piece of tape. In one embodiment of this invention board pairs are automatically fed into the machine. In another embodiment a gusset is automatically formed in the unitary bonded board structure without scoring the tape. The method and machine operate automatically on the boards and tape for the most part in an in-line arrangement travelling along a horizontal plane in one direction that is about thirty inches off the floor so that the entire operation can be observed and controlled by a single operator.