The VIRMOS Consortium has the task to design and manufacture two spectrographs for ESO VLT, VIMOS (Visible Multi-Object Spectrograph) and NIRMOS (Near Infrared Multi-Object Spectrograph). This paper describes how the Mask Manufacturing Unit (MMU), which cuts the slit masks to be used with both instruments, meets the scientific requirements and manages the storage and the insertion of the masks into the instrument. The components and the software of the two main parts of the MMU, the Mask Manufacturing Machine and the Mask Handling System, are illustrated together with the mask material and with the slit properties. Slit positioning is accurate within 15 micron, equivalent to 0.03 arcsec on the sky, while the slit edge roughness has an rms on the order of 0.03 pixels on scales of a slit 5 arcsec long and of 0.01 pixels on the pixel scale (0.205 arcsec). The MMU has been successfully installed during July/August 2000 at the Paranal Observatory and is now operational for spectroscopic mask cutting, compliant with the requested specifications. Comment: Accepted for publication in PASP April 2001 PASP Latex preprint style, 31 pages including 9 figures (5 jpg2eps compressed)