Measures to secure a patent for improvements in the above have been taken by James B. Duff of New York City. This machine is intended to cut soap into bars and cakes, and contains several improvements over the apparatus hitherto used. The vertical knives which are of wire, are not kept taut whilst cutting, but are capable of yielding, so that they form a loop, whilst passing through the soap, which will have a smooth and straight appearance when cut in this manner. The material is led up to the cutters by a bed which is made to traverse by means of a rack and pinion, two horizontal wire cutters serving to smooth the top and bottom of the soap. The bars are cut into cakes by a similar plan, except that the wire cutters in this case being short do not require to yield. A self-adjusting spring lever regulates the delivery of the cakes when cut.