The purpose of this creation is to provide a kind of structure of the reeling machine, which is mainly used to combine the reeler to make the reeling out and involved in order to prevent the reverse twisting and entanglement of the reeler, so as to facilitate the operation of maintenance and repair, and to prevent the reverse twisting and entanglement of the reeler when reeling out and involved, and to greatly improve its efficiency by the characteristics of setting.本創作旨在提供一種釣線理線機結構,此理線機主要係將結合捲線器,使釣線依序捲出及捲入,防止反捻糾結的機械,以利維修及保養之作業進行,並使捲線器在捲出及捲入時防止反捻糾結的機構,並且可藉設置之特點使其效率大幅提升者。