A new kind of elastic stack adjustment structure for removing gear backlash of corrugated board spiral cutting machine was introduced to solve gear backlash adjustment problem of upper and lower rollers during 1∶1 transmission with non side backlash gear. The basic theory of computer spiral cutting machine design conceive from foreign countries was studied. It was concluded that gear backlash is the key factor influencing work quality of cutting machine. A creative new elastic stack adjustment structure was put forward. The elastic stack adjustment structure solves the long-standing problems in industry, such as large noise and low service. The structure can also be applied to all occasions where gear backlash adjustment is needed.