The invention proposed refers to an MACHINE FOR DEPOSITING AND WITHDRAWING BANK NOTES, SUITABLE FOR BANK NOTE PROCESSING EQUIPMENT characterised because when the apparatus is accessed and the open/deposit command is ordered, the sliding gate slips to create a rectangular opening where the banknotes are inserted and deposited on a platform from where they are transferred to a drum, set to a control position from where they are delivered to the system or, by means of a diverter rod, are sent along a return route to a stacker which once more places them on the delivery tray by an identical process but in reverse.