The sheeter takes a web of single-face corrugated, slits and trims it, cuts it, shingles and conveys the sheets to the automatic non-stop down-stacker for production of pallets of single-face corrugated sheets. An economical method to produce single-face corrugated sheets from a web, i.e. for sheet-to-sheet laminating, etc. The sheeter was designed for cutting single face corrugated as well as solid board up to 500 gsm.