A sheet reversing apparatus which has a take-in path, a reversing path which extends from the take-in path in a substantially same direction, a take-out path which extends from a junction of the take-in path and the reversing path in a substantially perpendicular direction to the extending direction of the reversing path. A sheet is fed from the take-in path to the reversing path, and when the trailing edge of the sheet comes out of the take-in path, the sheet is fed back from the reversing path to the take-out path. In an entrance portion of the reversing path, a first reversing roller which is driven to rotate in a feed-back direction toward the take-in path and a second reversing roller which is capable of coming into contact with and moving away from the first reversing roller are provided. The second reversing roller is away from the first reversing roller until the trailing edge of a sheet comes out of the take-in path, and comes into contact with the first reversing roller after the trailing edge comes out of the take-in path.