Abstract: A material cutting and feeding machine for cutting and perforating a roll of paper. The material cutting and feeding machine includes a generally rectangular frame. A material feeding roller is mounted to the frame. The feeding roller is adapted to hold a roll of paper. A motor is adapted to rotate a draw roller assembly that draws the paper from the paper roll. A cutting assembly is mounted adjacent to the draw roller. The cutting assembly comprises a latitudinal perforating bar adapted to perforate the paper along a width of the paper, a perforating wheel adapted to perforate a length of the paper, and a latitudinal cutting bar adapted to cut the paper along the width of the paper. A guide roller assembly comprised of four rollers and two guides is orientated to feed the paper from the paper cutter to an exit in the frame.