The lifting and transferring machine mainly functions to assist pallets in making right-angle turns on conveyor lines within the conveying system. By utilizing the height difference between two adjacent conveyor lines, it lifts or lowers pallets to connect with conveyor lines in different directions, thereby enabling right-angle turns. It comes in various forms, all featuring high load-bearing capacity, simple structure, stability, and reliability, and can be either chain-type or roller-type transfer machines.