A machine for manufacturing absorbent articles of the type presenting an elongated central body and at least one pair of tab closure elements, wherein parts of the machine include a transport line along which the articles advance in a predetermined feed direction, and a feed unit by which pairs of the tab closure elements are associated with each of the absorbent articles, the feed unit also comprising: a cutter device by which successive transverse cuts are made in a continuous strip of material to produce a succession of tab elements; a separation roller, operating downstream of the cutter device and placed to receive the succession of tab elements, by which each element is distanced from the next element in sequence; an alignment roller, operating downstream of the separation roller and rotating tangentially to the transport line, such as will take up the distanced tab elements and order them into a succession of pairs advancing two abreast, then place each successive pair of elements on a respective article advancing along the transport line; the cutter device comprising a first roller presenting an aspirating surface on which the continuous strip is retained; a second roller contrarotating tangentially to the first roller and presenting at least one pair of blades deployable against the strip retained on the aspirating surface in such a way as to divide it into a succession of tab elements; the separation roller presenting a substantially cylindrical outer surface revolving tangentially to the aspirating surface of the first roller and furnished with a plurality of slots distanced one from the next, arranged in succession around the entire circumference of the roller, each of which is occupied by a respective tab element; each slot comprising a slide traversable along a respective direction parallel to a rotational axis of the separation roller between a first position, in which all the slides are substantially aligned one with another as the succession of elements is taken up from the first roller, and a second position in which each slide is staggered relative to the next slide in sequence; characterized in that the slides occupying the respective second position define two columns of tab elements advancing in a staggered formation. a cutter device by which successive transverse cuts are made in a continuous strip of material to produce a succession of tab elements; a separation roller, operating downstream of the cutter device and placed to receive the succession of tab elements, by which each element is distanced from the next element in sequence; an alignment roller, operating downstream of the separation roller and rotating tangentially to the transport line, such as will take up the distanced tab elements and order them into a succession of pairs advancing two abreast, then place each successive pair of elements on a respective article advancing along the transport line; the cutter device comprising a first roller presenting an aspirating surface on which the continuous strip is retained; a second roller contrarotating tangentially to the first roller and presenting at least one pair of blades deployable against the strip retained on the aspirating surface in such a way as to divide it into a succession of tab elements; the separation roller presenting a substantially cylindrical outer surface revolving tangentially to the aspirating surface of the first roller and furnished with a plurality of slots distanced one from the next, arranged in succession around the entire circumference of the roller, each of which is occupied by a respective tab element; each slot comprising a slide traversable along a respective direction parallel to a rotational axis of the separation roller between a first position, in which all the slides are substantially aligned one with another as the succession of elements is taken up from the first roller, and a second position in which each slide is staggered relative to the next slide in sequence; characterized in that the slides occupying the respective second position define two columns of tab elements advancing in a staggered formation.