According to ExRx.com, the seated row works out the back, trapezius, latissimus dorsi, shoulder, deltoid, bicep, forearm, chest, tricep, thigh and gluteal muscles. The seated row exercise mainly targets the back, but many other muscle groups are involved in helping to stabilize and support the back muscles.
About.com states that the seated row is a great compound exercise for working out the lower back while also providing additional arm work. However, there are a few things to take note of before performing the exercise. The back should be kept straight, the shoulder blades should be kept taut and the weight should be returned to its original position under tension.