This category contains sites concerned with the manufacture and servicing of machinery and equipment involved in converting web and sheet material from a raw state to a partial or fully finished form. The material is generally confined to paper, board, film, foil, and some nonwovens, although there is an occasional but warranted exception. The converting processes include a wide range of operations such as unwinding/rewinding, cutting/slitting, glueing/coating/laminating, formation of bags and packages, embossing/perforating/hole punching, and counting/batching/packaging/delivery systems. Note: To a degree, sites related to converting machinery can also be found in the Printing, Packaging, Paper, and Textile/Nonwovens categories. In such cases, however, the equipment tends to be an internal extension of the industry's manufacturing focus rather than the basis of a distinctly separate converting business.