Abrasive belt sanding machine for precision processing on a horizontal plane, equipped with a thick and removable work surface that can be rectified is fixed on 4 springs to allow for expansion, avoiding deformation resulting from thermal excursion. equipped with a practical adjustable and slotted support to ensure dust collection and is protected by a mobile casing that allows you to discover only the part of the tape used in the production process. The belt tensioning system, equipped with a practical handwheel, acts directly on the motor support plate, the belt sliding roller is supported on both sides, this makes the belt centering stable in all working conditions and its replacement quick and safe. The machine is equipped with a suction hood for the connection of a self-filtering system that ensures the collection of dust directly from the work point.