Abstract: This invention refers to a machine for the cutting and extraction of the stem of vegetables with tree-like structure and the cutting and extraction method of the stem with this machine which provides pieces branched into different sizes of the edible part of the vegetable. The machines is characterized by being constituted by at least one tray in which the vegetable to be cut is deposited which slides along a horizontal structure and by several vertical slide guides with several cutting devices for the separation of the useful tree-like material, a cutting device for the division of the stem into pieces and a cutting device for the separation of the stem from the edible part. It can be additionally equipped with knives arranged radially on the cutting head for the division of the tree-like material into portions.