An exercising apparatus has a front frame, a rear frame and a seat assembly. The rear frame is connected to the front frame and the seat assembly is mounted pivotally between the front frame and the rear frame. The seat assembly has a seat back, a seat, a leg holder, a front connecting rod and a lower connecting rod. When a user is in an inverted position, the user's body is stretched and pressure on the spine can be eliminated. With the relative movement between the seat back and the seat and the relative movement between the seat and the leg holder, the torso and femoral muscles of the user can be fully exercised.
