A portable retractable oxygen tubing reel providing improved portability and mechanical reeling functionality. The portable retractable oxygen tubing reel includes tubing wrapped around an inner circular component stored within an outer storage compartment whereby a handle attached to the inner circular component may be rotated to wind or unwind tubing from the portable retractable oxygen tubing reel. Tubing may then be connected to a medical oxygen storage device at one end and a nasal oxygen cannula positioned near in proximity to a patients nose for breathing oxygen at the other end.