A machine for manufacturing men's underwear such as boxers comprising: - a first loading station configured for allowing loading of at least one tubular fabric or a stack of tubular fabrics, the tubular fabric being of the type having a first end and a second end opposed to one another, between which a fabric coat delimiting a tubular duct develops, each end (100A, 100B) exhibiting an edge delimiting a hollow access port apt to enable access to the tubular duct, the edge of the first end comprising a first edge portion and a second edge portion that are adjacent to one another and cooperate so as to delimit the hollow access port of the first end, the first edge portion and the second edge portion comprising a respective middle segment (101A, 102A) designed to be sewn, and respective end segments (101B, 101C, 102B, 102C) opposed to the respective middle segment (101A, 102A), - a handling station configured for handling the tubular fabric, the handling station comprising: ∘ at least a first take-up device configured for catching the tubular fabric at said first edge portion and handling said first edge portion, ∘ at least a second take-up device configured for catching the tubular fabric at said second edge portion and handling said second edge portion, the handling station being configured for defining an operating configuration in which the first take-up device and the second take-up device define between them an intermediate operating area, - a second loading station configured for allowing loading of at least one fabric element or of at least one further tubular fabric from which at least one fabric element can be separated, - a moving device configured for moving a fabric element, downstream from the second loading station, as far as the handling station and configured for placing the fabric element in an operating position, defined at said intermediate operating area, in which a first longitudinal edge of the fabric element and the middle segment of said first edge portion at least partially overlap or face each other, and a second longitudinal edge of the fabric element, opposed to said longitudinal edge, and the middle segment of said second edge portion at least partially overlap or face each other, - a sewing station configured for receiving the incoming tubular fabric and the fabric element arranged with respect to the tubular fabric in said operating position, said sewing station being configured for sewing the first longitudinal edge of the fabric element to the middle segment of the first edge portion of the first end of the tubular fabric and being further configured for sewing the second longitudinal edge of the fabric element to the middle segment of the second edge portion of the first end of the tubular fabric so as to make the fabric element integral with the tubular fabric. - a first loading station configured for allowing loading of at least one tubular fabric or a stack of tubular fabrics, the tubular fabric being of the type having a first end and a second end opposed to one another, between which a fabric coat delimiting a tubular duct develops, each end (100A, 100B) exhibiting an edge delimiting a hollow access port apt to enable access to the tubular duct, the edge of the first end comprising a first edge portion and a second edge portion that are adjacent to one another and cooperate so as to delimit the hollow access port of the first end, the first edge portion and the second edge portion comprising a respective middle segment (101A, 102A) designed to be sewn, and respective end segments (101B, 101C, 102B, 102C) opposed to the respective middle segment (101A, 102A), - a handling station configured for handling the tubular fabric, the handling station comprising: ∘ at least a first take-up device configured for catching the tubular fabric at said first edge portion and handling said first edge portion, ∘ at least a second take-up device configured for catching the tubular fabric at said second edge portion and handling said second edge portion, ∘ at least a first take-up device configured for catching the tubular fabric at said first edge portion and handling said first edge portion, ∘ at least a second take-up device configured for catching the tubular fabric at said second edge portion and handling said second edge portion, - a second loading station configured for allowing loading of at least one fabric element or of at least one further tubular fabric from which at least one fabric element can be separated, - a moving device configured for moving a fabric element, downstream from the second loading station, as far as the handling station and configured for placing the fabric element in an operating position, defined at said intermediate operating area, in which a first longitudinal edge of the fabric element and the middle segment of said first edge portion at least partially overlap or face each other, and a second longitudinal edge of the fabric element, opposed to said longitudinal edge, and the middle segment of said second edge portion at least partially overlap or face each other, - a sewing station configured for receiving the incoming tubular fabric and the fabric element arranged with respect to the tubular fabric in said operating position, said sewing station being configured for sewing the first longitudinal edge of the fabric element to the middle segment of the first edge portion of the first end of the tubular fabric and being further configured for sewing the second longitudinal edge of the fabric element to the middle segment of the second edge portion of the first end of the tubular fabric so as to make the fabric element integral with the tubular fabric.