Abstract: A water skiing tow apparatus for storing and controlling the release of a towline comprising a reel, adapted to be held by a water skier, in combination with a towline and means for connecting one end of the towline to the reel and the opposite end of the towline to a boat. A pair of handles extend outwardly from a take-up structure of the reel, the take-up structure being rotatable about the handles and configured such that when the reel is rotated about the handles the line of action of a force applied by the towline to the reel at least once per revolution of the reel passes approximately through the axis of rotation.