A coin receiving and dispensing machine includes a coin discriminating and counting section for discriminating whether or not coins are acceptable and the denominations of the acceptable coins and counting the coins, coin sorting sections for sorting coins based on the result of the discrimination made by the coin discriminating and counting section, a coin temporary storing section for temporarily storing acceptable coins sorted by the coin sorting sections in accordance with their denominations, a dispensable coin storing section for receiving coins temporarily stored in the coin temporary storing section and storing them in accordance with their denominations, a safe for collecting coins, and a chute for feeding coins from the dispensable coin storing section to the safe. According to the thus constituted coin receiving and dispensing machine, it is possible to easily collect coins after the completion of business with a compact structure.