Slitting is the process of cutting material to a specific length or width from a larger piece of material, usually referred to as the âmasterâ or âparentâ roll. Slitting machines handle a variety of materials, although one machine will not usually have the capabilities to slit all types of materials. Two main types of slitting machines include roll slitters and slitter rewinders. Each of these can be beneficial depending on your slitting requirements. Using a slitting machine is a great way to reduce material cost and inventory by being able to buy standard size rolls and slitting to meet your unique needs.