PURPOSE: To facilitate the cutting-off of a solder sheet material and ensure the elongation of a cutter life in cutting off the solder sheet material to solder pieces by forcing the cutting edge of cutter blade in the solder material on a soft thin layer in the direction of the thickness.

CONSTITUTION: A substrate 1 is constituted of a hard substrate body 10 and a soft thin layer 11 laminated on the flat upper surface 10a. The thickness of the substrate body 10 is about 5mm and formed with an intake hole 12. The soft thin layer 11 is formed of a vinyl tape applied on the upper surface 10a of the substrate body 10 and has about 100μm of thickness. An intake hole 13 is formed opposedly to the intake hole 12. A solder sheet 3 having about 7mm width and about 50μm thickness is mounted on the soft thin layer 11 of the substrate 1 and air is sucked through the intake hole 12 by a suction device 5 to move the back surface 3a of the solder sheet material 3 into intimate contact with the soft thin layer 11. Then, a holder 20 is lowered until the cutting edge 2a of a cutter blade 2 reaches the border region between the substrate body 10 and soft thin layer 11 so that the sheet material 3 is cut off by the cutting edge 2a.