To provide a lathe having a simple device configuration and capable of easily corresponding to change of a machining position even when the machining position to a workpiece is changed.

A first tool rest 16 is arranged at a position facing the outer peripheral face of the workpiece W held by a main spindle 12 so as to be movable in X, Y directions. A first blade is mounted on the first tool rest 16. A second tool rest 20 is arranged at a position facing the tip face of the workpiece W so as to be movable in X, Y, and Z directions. A second blade is mounted on the second tool rest 20. The first/second tool rests 16, 20 are actuated so as to allow the first/second blades to execute workpiece machining operation along with rotation of the main spindle 12. The movement of the second tool rest 20 is controlled so as to allow the second blade to be rotationally transformed in synchronization with the rotation of the main spindle 12.