PURPOSE: To miniaturize the titled machine by a method wherein a deviation in radial directional positions of tips of tools is minimized even in case a rotated cutting tool and a fixed cutting tool are positioned in parallel and in vertical with respect to a central axial line of a main axis of a work.

CONSTITUTION: A main spindle 17 of a tool is rotatable about an axial line inclined by 45° with respect to a revolving center line of a housing 16 and intersected with this revolving center line in a machining area side. The first tool receiving opening 18 for a rotary cutting tool, opened at a side of an intersecting point between axial lines of the housing 16 and the main spindle 17 for the tool, is formed in the main spindle 17 for the tool. Further, the second tool receiving opening 20 for a fixed tool, inclined by 45° with respect to this revolving center line, located in an axial line orthogonal to the revolving center line of the main spindle 17 for the tool and opened at a side of the intersecting point between the axial lines of the housing 16 and the main spindle 17 for the tool, is provided on the housing 16. A deviation in radial directional positions of tips of the tools upon a parallel and a vertical positionings thereof may be minimized by a method wherein the openings 18, 20 are formed in such manners are described above.