Abstract: A pleating machine having a frame supporting two pairs of rollers formed with intermeshing teeth. Each pair is comprised of upper and lower intermeshing rollers, with a roller of the first pair intermeshing with a roller of the second pair to form a continuous train of gears. Each roller is provided with registering circumferential grooves along the length thereof. A needle having a pointed tip end and an eye end is disposed in "floating" relation in the machine with its pointed end positioned between the first pair of rollers (entrance rollers) and with its eye end extending just beyond the second pair of rollers. The needle is provided with a predetermined length which extends from the pointed tip to the eye end of the needle which is disposed proximate an arc prescribed by rotation of a point on the outer periphery of the lower of the second set (exit) of rollers.