A packaging machine comprising a first conveyor belt, wherein said first conveyor belt carries a multiplicity of groups of products arranged at a first pitch of distance from each other at a first speed (v 1), a second conveyor belt which carries a multiplicity of spread out packaging sheets at a second linear speed (v 2), wherein said multiplicity of spread out packaging sheets are arranged at a second pitch of distance from each other, a third conveyor belt being arranged in succession to the second conveyor belt, at least one roller arranged between the second conveyor belt and the third conveyor belt, wherein said at least one roller engages a front portion of each spread out packaging sheet carried by said second conveyor belt turning it into a spread out packaging sheet engaged with said at least one roller, wherein said at least one roller rotates at such an angular speed so as to let each engaged spread out packaging sheet pass from said second linear speed (v 2) to a fourth linear speed (v 4), wherein said fourth linear speed of the engaged packaging sheet is higher than the second linear speed (v 2) of the packaging sheet carried by the second conveyor belt, wherein each engaged spread out sheet is carried at the fourth linear speed (v 4) by said at least one roller until a rear portion of the engaged spread out packaging sheet disengages from said at least one roller becoming a spread out packaging sheet disengaged from said at least one roller, wherein each spread out packaging sheet disengaged from said at least one roller is engaged by said third belt conveyor and is carried by said third conveyor belt at a third linear speed (v 3), wherein said second linear speed (v 2) of the second conveyor belt is on average higher than said third linear speed (v 3) of the third conveyor belt, wherein at least a front portion of the engaged packaging sheet overlaps at least a rear portion of the previous disengaged packaging sheet, a coupling station in which said disengaged spread out packaging sheet carried by said third conveyor belt is coupled with said group of products forming a package of packaged products. a second conveyor belt which carries a multiplicity of spread out packaging sheets at a second linear speed (v 2), wherein said multiplicity of spread out packaging sheets are arranged at a second pitch of distance from each other, a third conveyor belt being arranged in succession to the second conveyor belt, at least one roller arranged between the second conveyor belt and the third conveyor belt, wherein said at least one roller engages a front portion of each spread out packaging sheet carried by said second conveyor belt turning it into a spread out packaging sheet engaged with said at least one roller, wherein said at least one roller rotates at such an angular speed so as to let each engaged spread out packaging sheet pass from said second linear speed (v 2) to a fourth linear speed (v 4), wherein said fourth linear speed of the engaged packaging sheet is higher than the second linear speed (v 2) of the packaging sheet carried by the second conveyor belt, wherein each engaged spread out sheet is carried at the fourth linear speed (v 4) by said at least one roller until a rear portion of the engaged spread out packaging sheet disengages from said at least one roller becoming a spread out packaging sheet disengaged from said at least one roller, wherein each spread out packaging sheet disengaged from said at least one roller is engaged by said third belt conveyor and is carried by said third conveyor belt at a third linear speed (v 3), wherein said second linear speed (v 2) of the second conveyor belt is on average higher than said third linear speed (v 3) of the third conveyor belt, wherein at least a front portion of the engaged packaging sheet overlaps at least a rear portion of the previous disengaged packaging sheet, a coupling station in which said disengaged spread out packaging sheet carried by said third conveyor belt is coupled with said group of products forming a package of packaged products.