A coin depositing and dispensing machine automatically returning coins remaining on a passage in case an error-stop during depositing operation. The coins on the passage are transported by the transporting unit for depositing in a reverse transporting direction reverse to the depositing and transporting direction, one coin in a sorting passage is transported to the upstream side from a rejecting portion. Then, the coins on the passage are transported by the transporting unit for depositing in the depositing and transporting direction, and eliminated by the rejecting portion. While the coins on the passage are transported by the transporting unit for depositing alternately in the depositing and transporting direction and the reverse transporting direction, the coins in the sorting passage are eliminated by the rejecting portion one by one.