The cutting of steel sheet in the small and medium industry in the city of Bogotá is usually done with shears; an equally effective alternative to this type of machinery is the Slitter, whose cutting function is based on the work done by two cutting discs pre-arranged in a certain way, therefore, to promote the study and use of this machine, an analysis is proposed from the perspective of material resistance and calculation, and through mathematical modeling are the main factors that determine the efforts and forces present during the cutting into a Slitter.