The sheeting machine is used to cut single labels or sheets from reels. A printed or a non-printed substrate from reels can be cut into sheets lengthwise and/or cross-wise. The sheeting machine can be delivered as an «off-line» or an «in-line» version. The «off-line» version is equipped with an unwind unit and works therefore as an independent machine. The «in-line» version can be placed at an outfeed section of a printing press and/or a die-cutting machine. With this version, the substrate is transported over a con-trolled loop into the free standing shee-ting machine.