Faceting Machine with Horizontal and Vertical Head is manually operated, faceting and decorating machine that is suitable for cutting attractive horizontal and vertical combined design on emboss as well as kheela punching bangle and ring, V bangle, ring pendants, emboss pendants, ear tops, para mani, damaroo, earrings, signet rings, hair pins, chain etc made from non ferrous metals. The Faceting Machine has manual operated brake and can be availed with electro magnetic chokes up brake. The Faceting Machine is of rigid construction and free from vibration as all revolving parts are balanced one and the slides of machine are designed with taper wedge system and working table of the machine is fitted with two pairs of cross slides mounted on turret moves independently. The Faceting Machine has combination that enables the work piece to be placed at any angle of the tool. The Faceting Machine comes with two electric motors of 0.25 HP for each separate operation and ball bearings are provided for smooth rotation of the cutting tool having 4500 RPM to 5300 RPM. The Faceting Machine with Horizontal and Vertical Head has 360 ° rotary table and has guide way radial type dividing head for 0° to 90 ° tilting device, at equal centre and level.