Abstract: There is disclosed herein a device for achieving and maintaining the optimum positioning of the cutting die and platen components on a die cutting machine used for cutting and scoring paper, plastic, leather, cloth, metal, and other like materials. The device compensates for inherent deviations present in each individual die cutting machine. The invention is comprised of a rigid lightweight metal substructure bonded to an overlayment of a semi-rigid material possessing a unique combination of elastic and compressible properties which allow the cutting knives in a steel rule die to lie in the same horizontal plane as the movable platen.