Abstract: Depth matting in the form of rigid thermoplastic foam bevel board is cut with a device to form a forty-five degree angled surface on one end facing away from a front surface of the bevel board which has a lengthwise edge forty-five degree angle bevel face used to provide depth between standard mats and the framed picture. A cutting device is provided holding the bevel board on its edge against a vertical wall with a vertical slot through which a knife edge is forced downwardly through the slot and the bevel board. The beveled surface on the end of the cut bevel board panel is abutted against the lengthwise edge beveled surface of the adjoining bevel board panel at each corner of the standard mat and attached to the rear surface of that mat.