The invention discloses a rice direct seeding machine with adjustable line number and spacing. The machine comprises a frame, a drive shaft, a plurality of seeding assemblies mounted on the frame, a slide plate for leveling the field installed at the bottom of the frame, a connecting frame for being in hanging connection with a rice transplanter in the middle of the frame and a sprocket for driving the rotation of the drive shaft, the frame is provided with a main beam tube and a segmented beam tube for mounting the seeding assemblies, the main beam tube is fixedly connected to the frame, thesegmented beam tube is installed at two ends of the main beam tube, the main beam tube and the segmented beam tube are respectively provided with uniformly distributed mounting holes for fixing the seeding assemblies, and the seeding assemblies include furrow openers. The machine can flexibly adjust the seeding line number and spacing, the manufacturing and use cost is low, the function of leveling muddy lands is achieved, the leveling is rapid and good in effect, the furrow opening structure is provided, the furrow opening effect is good, the workload is reduced, and the seeding efficiency isimproved.