A rowing exercise machine, comprising: a support structure; a power output module disposed at one end of the support structure, and comprising: a motor; a controlling device electrically connected to the motor, configured to receive a sensing signal and setting data, and generate a control signal according to the sensing signal and the setting data; and an encoder electrically connected to the controlling device, configured to sense an operational state of the motor and output the sensing signal; a cable rolling device coupled to the power output module and rotating in a same direction as the motor; a cable with one end wound on the cable rolling device; a handle assembly coupled to one opposite end of the cable, and configured to be held by a user to complete a stroke of rowing action; and an operating module electrically connected to the power output module and configured to input the setting data to the controlling device; wherein the stroke of rowing action comprises a pulling action and a recovery action, and during the pulling action, the power output module provides a reverse resistance against the pulling action, so that the motor counter-rotates correspondingly to the pulling action; wherein when a force of the pulling action is lower than the reverse resistance, the motor is back to an original rotational direction thereof, characterized in further comprising: when the encoder senses a change in the rotational direction of the motor, the encoder transmits the sensing signal to the controlling device, and the controlling device transmits the control signal to control the motor, so that the power output module provides a restoring force to drive the cable rolling device to receive the cable, thereby completing the recovery action. a support structure; a power output module disposed at one end of the support structure, and comprising: a motor; a controlling device electrically connected to the motor, configured to receive a sensing signal and setting data, and generate a control signal according to the sensing signal and the setting data; and an encoder electrically connected to the controlling device, configured to sense an operational state of the motor and output the sensing signal; a motor; a controlling device electrically connected to the motor, configured to receive a sensing signal and setting data, and generate a control signal according to the sensing signal and the setting data; and an encoder electrically connected to the controlling device, configured to sense an operational state of the motor and output the sensing signal; a cable rolling device coupled to the power output module and rotating in a same direction as the motor; a cable with one end wound on the cable rolling device; a handle assembly coupled to one opposite end of the cable, and configured to be held by a user to complete a stroke of rowing action; and an operating module electrically connected to the power output module and configured to input the setting data to the controlling device; wherein the stroke of rowing action comprises a pulling action and a recovery action, and during the pulling action, the power output module provides a reverse resistance against the pulling action, so that the motor counter-rotates correspondingly to the pulling action; wherein when a force of the pulling action is lower than the reverse resistance, the motor is back to an original rotational direction thereof, characterized in further comprising: when the encoder senses a change in the rotational direction of the motor, the encoder transmits the sensing signal to the controlling device, and the controlling device transmits the control signal to control the motor, so that the power output module provides a restoring force to drive the cable rolling device to receive the cable, thereby completing the recovery action.