Implement for reaping and windrowing various cultivations in the form of a lying "U" structure with a gap or free span in between for the passing of material, front and rear wheels supporting the side tubes of the structure, openers in front of the front wheels, a gathering and lifting set, a cutter and a windrowing set, characterized in that: - the lying "U" structure is composed of side tubes, parallel and aligned in the same plane and by a connecting rear portion made of two tubular axial segments, the structural interconnection of which being completed by an elevated part, also tubular and trapezoid shaped, forming the rear elevated part of said structure and which serves as an exit for the windrowed material; and in that the frontal wheels are mounted on the distal ends of the tubes, while the rear ones are mounted on the median tubular segments; - the openers are integrated with the vertical cutter sets, mounted in front of each front wheel; - the gathering and lifting set extends for the whole width of the implement between the frontal wheels, wherein its ends are adjustably attached to oscillatory arms which are placed over the side tubes, allowing said gathering and lifting set to be moved vertically and horizontally according to a desired adjustment coherent with the surface of the ground and according to the type of plant being reaped and windrowed, wherein the gathering and lifting set comprises a set of claws distributed in the form of parallel "combs", which are connected by their tips to sliding chains adjusted in lateral and medium structures, practically triangular and with internal gears, the combs being moved by translational movement; - the reaping set is assembled on the structure in a spring manner, along the entire transversal extension of the machine forming a transversal cutting line kept over the soil, allowing the cutting line to follow the level of the ground; and - the windrowing set is positioned transversally between the reaping set and the tube segment of the structure. - the lying "U" structure is composed of side tubes, parallel and aligned in the same plane and by a connecting rear portion made of two tubular axial segments, the structural interconnection of which being completed by an elevated part, also tubular and trapezoid shaped, forming the rear elevated part of said structure and which serves as an exit for the windrowed material; and in that the frontal wheels are mounted on the distal ends of the tubes, while the rear ones are mounted on the median tubular segments; - the openers are integrated with the vertical cutter sets, mounted in front of each front wheel; - the gathering and lifting set extends for the whole width of the implement between the frontal wheels, wherein its ends are adjustably attached to oscillatory arms which are placed over the side tubes, allowing said gathering and lifting set to be moved vertically and horizontally according to a desired adjustment coherent with the surface of the ground and according to the type of plant being reaped and windrowed, wherein the gathering and lifting set comprises a set of claws distributed in the form of parallel "combs", which are connected by their tips to sliding chains adjusted in lateral and medium structures, practically triangular and with internal gears, the combs being moved by translational movement; - the reaping set is assembled on the structure in a spring manner, along the entire transversal extension of the machine forming a transversal cutting line kept over the soil, allowing the cutting line to follow the level of the ground; and - the windrowing set is positioned transversally between the reaping set and the tube segment of the structure.