Vertical abrasive belt grinding machine for flat piece processing at 1 speed, equipped with removable and grindable working table, adjustable piece support. Operating head mounted on large base cabinet. The work surface can be turned over on itself, allows simple processing on parts to be flattened and squared with precision and is protected by a mobile casing which allows to keep uncovered only the part of the tape necessary for processing, allowing maximum protection for the operator . Belt tensioning system, equipped with a practical handwheel, which acts directly on the motor support plate. Equipped with hood for the connection of a suction system for the collection of dust directly from the processing point