To provide a lathe which machines a workpiece with high accuracy.

This lathe 1 is provided with a bed 5, a housing 13, a headstock 10 disposed at the bed and comprising a support base 14 for supporting the housing, a spindle 11, a first tool rest 44, and a second tool rest 50. In the support base, a recessed part opened to the upper face and both end faces in a Z-axis direction is formed at the upper part which is formed to project onto the second tool rest side in the Z-axis direction, and a tool rest body 51 of the second tool rest can advance/retreat in a space below. The housing is provided with a holding hole that passes in the axial direction of the spindle and holds the spindle rotatably, and a mounting part 13b with the lower face provided on a horizontal plane including the axis of the spindle. The lower face of the mounting part is held to the support base in a state of abutting on the upper face of the support base and having a prescribed clearance between the outer peripheral surface and the recessed part inner peripheral surface of the support base. A heat insulating member 22 is interposed between the headstock 10 and the support base 14.