Abstract: The back traction and muscle stretching bench has an inclined bench panel to support the thigh area of a user in a prone position on the bench, and a bench panel for supporting the user's torso in a horizontal to downwardly inclined position. Traction is applied to the spine of a user lying prone on the bench. The torso supporting bench panel is adjustable to vary the degree of traction applied. A leg supporting assembly provides padded rollers that may be used to place an additional downward force on the users legs while in the prone position, thereby increasing the degree of traction applied to the spine. The leg supporting assembly is adjustable to place the padded rollers in a higher or lower vertical position, thereby varying the degree of traction imparted by the rollers.