Described is a machine (1) for forming mattresses or panels from non-solid material comprising a loading station (2), a processing station (3) operatively connected to said loading station (2) and comprising a first processing cylinder (31), said processing station (3) also comprising a second processing cylinder (32), a pressing station (4) positioned downstream of said processing station (3) and comprising two conveyor belts (41, 42) counter-rotating along an advancement direction (A) .