A retractable oxygen tubing and sensor system; the retractable oxygen tubing and sensor system includes a retractable oxygen tubing machine featuring a housing which conceals a supply of tubing hosted on a reel, and a motor, a wearable sensor and an internal or external machine sensor housed within the housing of the retractable oxygen tubing machine which is in communication with the wearable sensor and configured to control the motor to extend and alternatively retract the supply of tubing. The machine sensor is configured to sense proximity between the machine sensor and the wearable sensor. The retractable oxygen tubing and sensor system provides portable tangle free management of the supply of tubing to prevent falls of patients and tangling of tubing.