The invention describes a device and method for making corrugated products. The device can be used with any substrate and includes, at least, first and second drive rollers for driving a middle substrate and a single wall corrugated product. In other embodiments the invention includes upper drive rollers, lower drive rollers and middle drive rollers for driving an upper substrate, a lower substrate and a middle substrate. The middle substrate is driven between the upper and lower substrates at a higher velocity to form flutes that are anchored between the upper an lower substrates thereby forming a corrugated product. The invention also provides for customized corrugated products having multiple fluted substrates in various desirable arrangements. Examples of such products include mattress, partition panels, other furniture and construction products.