A machine for winding pairs of tubes which are parallel to an advancing direction (Y-Y) and independent of each other in the longitudinal direction (X-X) of rotation of a reel connected to the machine comprising an apparatus for feeding and guiding the pair of tubes, formed by: a suitable pulling device arranged upstream of the reel in the direction of advancing movement of the tubes and intended to feed the two tubes in the transverse direction (Y-Y) as far as the point of entry thereof onto the winding reel; a tube-guiding device which is arranged in-line and downstream of the pulling device in the direction of advancing movement of the tubes and the internal seat of which is able to contain the two tubes arranged alongside each other in the advancing direction (Y-Y) and guided in the radial direction (Z-Z).