To provide a stretching board for exhibiting more powerful and synergetic effect of action by not assisting each of stretching and twisting exercises individually but assisting both together while allowing the easy change of an angle of inclination.

The stretching board comprises a tread part A sufficient for supporting a human body with both feet placed thereon, and a pedestal part B for supporting the tread part. The tread part A is installed on the pedestal part B rotatably around the center part of the upper face as a rotation axis, and the upper face of the tread part A is formed in upward slope shape with respect to the lower face of the pedestal part B. A divided tread (a) detachably placed over the upper face of the tread part A in a plurality of directions with the surface assuming an inclining state to a placing face is added as a set. A handrail 1 that can be gripped above in front of the pedestal part B is further provided.