A crushing machine for a vegetable food product frozen in blocks, or in IQF form, the machine having a box-like body defining a crushing chamber. The box-like body has an inlet port through which the frozen food product is put in the crushing chamber, and an outlet port through which a frozen crushed product is discharged from the crushing chamber. In the crushing chamber a crushing unit is mounted, having a plurality of crushing rollers, each of which is arranged to rotate about a rotation axis and has, peripherally, teeth arranged to cut the frozen product into blocks, or IQF form, for splitting it into the above described fragments of predetermined size. The rotation axes of the crushing rollers are parallel to each other. The outlet port is associated with a distribution valve arranged to adjust the amount of crushed product discharged from the machine through the outlet port.