Recently, Accattoli introduced the Exponential Substitution Calculus (ESC) given by untyped proof terms for Intuitionistic Multiplicative Exponential Linear Logic (IMELL), endowed with rewriting rules at-a-distance for cut elimination. He also introduced a new cut elimination strategy, dubbed the good strategy, and showed that its number of steps is a time cost model with polynomial overhead for ESC/IMELL, and the first such one. Here, we refine Accattoli’s result by introducing an abstract machine for ESC and proving that it implements the good strategy and computes cut-free terms/proofs within a linear overhead.