This project entitled 'IR 4.0 LAYER CAKE CUTTER MACHINE' is to fabricate a machine that can be improve in SBI (SMALL BUSINESS ENTERPRISE).As we know,layered cake or kek lapis is very synonym to Sarawak and very famous souvenir to tourist who travels to Sarawak. Nowadays,machine is important to us because it help us in many ways in our daily life.Machines also always have been and object of fascination in our society. They have been used many years to complete human task,life is filled with many repetitive tasks and if machines.For our project, we create a IR 4.0 layer cake cutter machine with the same function and we make it more easier to cutting. Futhermore, we create this layer machine cutter IR4.0 for Small Business Industries (SBI). For example, a small layer cake shop, with this layer cake cutting machine IR4.0 will make it easier for them to cut the cake in time and easy to to use .Other than that, this IR 4.0 layer cake cutter machine will cut the layer cake with the same size, there is no more different cake size.This IR 4.0 layer cake cutter machine comes with wireless socket,that easier for turning on and off the machine just by using phone.Next out machine using double piston cyclinder that use for the knife cutting and pusher the layer cake after being cut.More than that,our machine using footvavle,pushbutton that could push the cyclinder to cut the layer cake by each size and also stop the cutting after finish.