Abstract: A stretching machine comprising a seat having a base and a backrest which is pivotally mounted to the base, a first leg platform having a pivot end and a free end, the pivot end being connected to the base of the seat and a second leg platform having a pivot end and a free end, the pivot end being connected to the base of the seat. The stretching machine includes a mechanism for rotating the backrest relative to the seat as well as a mechanism for rotating the leg platforms about their respective pivot ends such that the free ends move in a generally arcuate path.