The finding concerns a splitting machine for dividing the thickness of skins in two parts, transversally, so as to separate the upper part from the lower part of said skins. In such a machine, with methods per se known, there is an upper conveyor roller (100), as well as a second articulated roller (200), between which the skin (P) is introduced and also a third roller (300), arranged below with respect to said second roller (200).
The present invention provides that in such a splitting machine there is an introduction zone which conveys the skin directly into the cutting area, the stretching/widening of the above mentioned skin, which starts from the central area and extends laterally outwards, being carried out by means for stretching action and introduction action of the skin between the rollers.