This paper converting machine utilitses rotary cross cutter to perform paper sheeting with extremely high speed and high precision. It is completed with mechanical paper roll loading, electrostatic discharger, pinions for sheeting length adjustment and automatic paper piling system. The designs come with single reel or multiple reels sheeting. It also has been designed to cater for various thickness of paper sheets, paper cards or paper boards (in reel forms). Optional items include perforating system and tab inserting system or ink marking system for seperating the paper sheets into pre-determined quantity.