Abstract: A smoothing machine for wood panels, particularly wood panels having contoured surfaces with parts in relief, includes a substantially horizontal conveyor belt, a support structure overlying the belt, and a plurality of smoothing units carried by the structure. Each smoothing unit comprises a support frame and an abrasive roller rotatably supported by the frame and driven by a motor mounted on the frame, the rollers facing the belt and having coplanar horizontal axes of rotation. In the machine, each of the frames is pivoted about a vertical pivot axis on a motor-driven rotor rotatably supported about a vertical axis of rotation by the support structure, and the frames are releasably fixed to the rotor. The machine enables multi-directional smoothing whereby it is possible to smooth even very irregular panels.