The present invention is a low back rehabilitation machine comprising a base, an actuating unit and a seating unit, the actuating unit and the riding unit being mounted on the bottom seat, the actuating unit providing a power to the riding unit, The seating unit can be displaced in a vertical direction, and the user can lie on the seating unit so that the riding unit can be displaced along the vertical direction, so that the user can actually stretch the muscles of the lower back.本新型為一種腰背復健機，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。
