A waist and back rehabilitation machine includes a base, an actuator unit and a ride unit, the actuator unit and the ride unit are disposed on the base, the actuator unit provides a driving force to the ride unit, enabling the ride unit to move in a vertical direction, such that the user can lie on the ride unit and actually stretch the muscles of the waist and back.本發明為一種腰背復健機，包含有一底座、一致動單元及一乘坐單元，該致動單元及該乘坐單元裝設於該底坐上，該致動單元提供一動力予該乘坐單元，使該乘坐單元能夠沿著一垂直方向位移，而使用者則能夠躺於該乘坐單元上藉由該乘坐單元能夠沿著該垂直方向位移，讓使用者能夠確實拉伸腰背部的肌肉。
