A Rewinding Line Machine features driven pay-off and take-up unit, control accumulator (optional), length measuring device and testing devices line is designed for rewinding the product from one reel onto another reel in both directions, whilst simultaneously measuring and checking the product. It is engineered to wind wires or insulated cables from one reel size/type to a different reel size/type in order to prepare the product for a different internal process. The Rewinding Line Machine is very efficient and useful.