Abstract: A water flow regulating device which comprises a casing having a control chamber at the upper middle for holding a regulating valve and a division wall at the lower middle to block up the water outlet from the water inlet thereof. A teflon washer is set inside the control chamber and squeezed by the regulating valve, which has two through-holes disposed in alignment with the two through-holes on the bottom of the control chamber respectively in communication with the water inlet and the water outlet. The regulating valve is secured to the casing by a lock nut and is confined by a control ring to rotate on the teflon washer within a fixed range for controlling the alignment of its two through-holes with the through-holes on the teflon washer and the through-holes on the control chamber so as to regulate water flow rate from the water inlet into the water outlet.