A cutting and transferring apparatus 100 configured to from a second sheet 2B by cutting a continuous body 12B of second sheets and to transfer the second sheet 2B onto a continuous body 12A of topsheet. The cutting and transferring apparatus 100 includes a blade roll 120 having a blade 121 a bed knife 130 and a transfer roll 140 configured to transfer the second sheet 2B onto the continuous body 12A of topsheet. The transfer roll 140 receives an edge portion 12B1 of the continuous body 12B before cutting. The blade 121 and the bed knife 130 cut the continuous body 12B of the second sheets, in a state where the machine direction MD and a vertical direction coincide with each other.
