An apparatus for splitting a wood board into two separate sheets, comprising a pair of parallel drive shafts rotatable in the opposite directions, a series of toothed wheels fixed on each of the drive shafts at a predetermined spaced interval, each toothed wheel having on the circumferential periphery thereof a number of teeth incisingly engageable with the board, the toothed wheels on one of the drive shafts being disposed radially in alignment with the toothed wheels on the other drive shaft, respectively, a knife having a cutting edge positioned and directed to split the board from end to end into two separate sheets. The tip end portions of the teeth of each two radially aligned toothed wheels is formed to be positioned in an offset relation in the axial direction of the drive shafts by forming the tip end portion to have at least one surface which is bevel or oblique with respect to a plane extending radially of the toothed wheel.