A water jets cutting machine includes a first rotating seat driven by a first motor to rotate about a first rotation axis, a second rotating seat driven by a second motor to rotate about a second axis, a water jets cutting head, an inertial measurement unit (IMU) for detecting an inclination angle of the water jets cutting head, and a controller connecting the first and second motors and the IMU. The controller is able to control the first and second motors to instantaneously conduct compensation for angular deviation of the water jets cutting head according to attitude and position signals which are fed back to the controller by the IMU.