We show that any polygonal subdivision in the plane can be converted into an "mguillotine " subdivision whose length is at most (1 + ) times that of the original subdivision, for a small constant c. "m-Guillotine" subdivisions have a simple recursive structure that allows one to search for shortest such subdivisions in polynomial time, using dynamic programming. In particular, a consequence of our main theorem is a simple polynomial-time approximation scheme for geometric instances of...