A compact coin depositing and dispensing machine is provided with a cyclic conveying device. The conveying device conveys, one by one, coins, accepted in a coin acceptance port, in a depositing and conveying direction, and conveys, one by one, coins, to be ejected to a coin ejection port, in a dispensing and conveying direction reverse the depositing and conveying direction. A plurality of accommodating and ejecting units are disposed along the conveying device. Because each accommodating and ejecting unit outputs and inputs coins to and from the conveying device through the same coin outlet/inlet, a depositing and conveying path and a dispensing and conveying path of the conveying device can be arranged as a common path. Each accommodating and ejecting unit accommodates coins in a non-aligned state and ejects accommodated coins one by one to the conveying device.