A rowing boat footrest assembly is provided with a base, a foot-rudder control member, a footrest member, a first pivot structure and a second pivot structure. The foot-rudder control member includes a rudder control attachment. The footrest member includes a shoe attachment. The first pivot structure pivotally supports the foot-rudder control member on the base. The first pivot structure defines a first pivot axis of pivotal movement between the foot-rudder control member and the base. The second pivot structure pivotally supports the footrest member on the foot-rudder control member to change a shoe inclination of the footrest member with respect to the foot-rudder control member. The second pivot structure defines a second pivot axis of pivotal movement between the footrest member and the foot-rudder control member. The second pivot axis is not parallel to the first pivot axis.