A foldable elliptical fitness machine comprises a first frame, a second frame supported by the first frame, and an enabling assembly for enabling the second frame to rotate with respect to the first frame, the first frame securely supported on a floor and the second frame installed an elliptical structure, and the second frame is pivotally coupled to the first frame by a pivoting device, such that the second frame can be rotated with respect to the first frame, wherein the elliptical structure comprises a rotating member having two eccentric pivotal points, and two pedal arms. A central penetrating axle of the rotating member is pivotally coupled onto the second frame, and each eccentric pivotal point is pivotally coupled to the first end of the pedal arm, and each pedal arm includes a footrest for a user to step. If the first end of the pedal arm rotates with the crank, the footrest will move in an elliptic path. With the foregoing structural design, the elliptical structure of the invention has the functions of changing the inclination of the elliptical fitness machine so that users have the convenience of using by changing the level of difficulty of their exercise.