PURPOSE: To provide a cut-off machine for tubing or the like, having few movable parts to reduce the influence of wear and capable of easily varying cutting length.

CONSTITUTION: This cut-off machine has one or more cutting units 23, each of the units reciprocating along the longitudinal direction of material such as tubing fed continuously, for cutting predetermined lengths of the tubing in synchronism with the feed rate of the tubing. The reciprocating movement of each cutting unit is imparted by a differential beam pivot device 30 which rotates about a pivot. One end 32 of a differential beam 31 is connected to a servomotor crank drive 34 for reciprocation drive and the other end 35 is connected to each cutting unit 23. The cutter of each cutting unit 23 is mounted on a shaft 25 and driven by a servomotor 65 to cut the tubing. By moving the pivot position of the differential beam pivot device 30, the cutting lengths can be adjusted.