The invention relates to the field of gauze element production and processing devices, in particular to a cutting machine with a guiding function for gauze element production and processing. The cutting machine comprises a base, supporting legs, a discharge sleeve, a cutting structure, a feeding structure, a guiding structure and a discharging structure; the cutting structure can synchronously drive the feeding structure to work while the cutting structure is working, through the setting of the feeding structure, the feeding operation can be automatically conducted on a gauze element, the workintensity of manual feeding is reduced, the cut gauze element can further be leveled and limited, namely the wrinkle of the gauze element during cutting is avoided, the deviation of the gauze elementcaused by difficult fixation of the gauze element during cutting is also avoided, the guiding structure is arrange at the top end, close to one end of the feeding structure, of the base, the gauze element entering the feeding structure can be guided, the gauze element of the feeding structure is prevented from wrinkling and deviating, the guiding structure can be adjusted, and thus gauze elementswith different width can further be guided.