Cutting and welding machine with two independent tracks and easy coupling for single track, for the production of several types of packaging, composed by a fixed unwinder for up to two coils; balance compensator with traction roller; independent clearing and accumulation; support for several devices according to the need of production; cutting and welding with double film feed system and electronic coupling; side welding head for PE and step motor sealing roller; electronic reduction of welding time; conveyor belt opening system to facilitate head replacement; cleaning and maintenance of equipment; conveyor belt with cotton straps and fixed stacking table; PLC with HMI(color touch screen) of easy handling and great location, with storage of recipes; "skip" system, among other important functions to facilitate the operation and operator interaction.