The invention discloses a machine for cutting a shoe upper material. The machine comprises a base, a rack, a cutting simulator, a cutting actuator, a high-definition graphic identification unit, a raw material thickness detection device, a raw material density detection device and a sorting device, wherein the rack is fixed on the base; the cutting simulator is positioned on the base; the cutting actuator is fixed on the lower side of the rack; the high-definition graphic identification unit is positioned at the lower end of the cutting actuator; and the raw material thickness detection unit is positioned in the upper end face of the base, and reciprocates along the horizontal direction; the raw material density detection device and the raw material thickness detection device are positioned in the same plane, and can reciprocate along the horizontal direction. The cutting machine can be used for standardizing and intelligentizing raw material detection, coating and scratching operation and cutting operation for a shoe upper material, and a complicated calculating process is performed by the cutting machine, so that the production efficiency is improved, and the labor intensity of technicians can be reduced. Furthermore, the cutting machine and cutting method have high accuracy, high automatic degree and good product uniformity.