The present invention relates to a washing machine and dryer with an improved duct structure. A cabinet (100) form a an outer shell of the washing machine and dryer, and a tub (200) is installed within the cabinet (100). A drum (250) is rotatably installed within the tub (200). Since a drying duct (300) is installed in an upper portion of the tub (200) that is eccentric toward one side when viewed from the front of the tub (200), an internal space utilization of the cabinet (100) is enhanced and the equipment can be compact. The drying duct (300) is manufactured with two bodies that are a lower part (310) and an upper part (320) formed by extending a discharge part (330) from one end portion of the drying duct (300), so that the number of parts and the number of assemble processes are reduced and the productivity is improved. Since the discharge part (330) and the lower part (310) are formed in one body, it can prevent the damage and the air leakage, caused in a connection portion due to vibration, and the flowing noise caused by them. The discharge part (330) is extended to be slant in a rotation direction of the drum (250) and a guidance part is extended in a tangential direction with respect to a rotation direction of the drum (250) at one end portion of the discharge part (330), thus smoothly supplying air to the drum (250). A condensation duct (400) has one end connected to the drying duct (300) and the other end connected to an inside of the tub (200). A heater (800) is installed within the drying duct (300) and a circulation fan (350) is installed in the other end of the drying duct (300) to which the condensation duct is connected.