The present disclosure relates a machine for manufacturing continuous toilet seat cover reels. In certain embodiments, the machine includes: a continuous paper reel transmission mechanism, a modular cutting mechanism, and a counting wheel. The continuous paper reel transmission mechanism receives continuous paper from a continuous paper reel on a continuous paper reel rotating shaft. The modular cutting mechanism with a modular cutting wheel receives continuous paper reel from the continuous paper reel transmission mechanism and perforates the continuous paper reel using the modular cutting wheel to generate a continuous toilet seat cover. The counting wheel counts the number of toilet seat cover sheets on the continuous toilet seat cover generated. When the number of toilet seat cover sheets generated reaches a predetermined number, continuous toilet seat cover reel output device cuts last toilet seat cover sheet from the continuous toilet seat cover to produce the continuous toilet seat cover reel.