A steel ball adjustable arm turning two-row cutting machine comprises a walking vehicle machine frame, an engine, walking wheels, a transmission device, a cutting device and a turning device, wherein the engine is fixedly installed on the walking vehicle machine frame and is provided with a power output shaft, a driving belt wheel is fixed to the power output shaft of the engine, the walking wheels are connected with the power output shaft of the engine through a transmission and steering mechanism, and the transmission device, the cutting device and the turning device are symmetrically arranged on the left side and the right side of the driving belt wheel. The turning device comprises first up-down turning device bodies, second up-down turning device bodies and left-right turning device bodies. Each turning device body comprises a fixed piece and a movable piece, the fixed piece is provided with holes of the even number, two holes are formed in the movable piece, steel balls are arranged in the two holes of the movable piece, the fixed piece is connected with a fixed rod, the movable piece is connected with a movable rod, and by adjusting the relative position of the movable piece and the fixed piece, the direction of the movable rod is adjustable and accordingly the positions of cutting cutter heads in the cutting device are adjusted. The steel ball adjustable arm turning two-row cutting machine is simple in structure, convenient to operate and easy to manufacture.