Abstract: A distribution valve is formed of a tubular body, a rotating body, a spherical body, and a handle. The tubular body is provided with a fitting tube in communication with the hollow interior of the tubular body. The spherical body is rotatably disposed in the interior of the tubular body such that the spherical body is located by the handle via the rotating body which is fastened at one end with the handle, and is engaged at the other end to the spherical body. The rotation of the spherical body is confined by a pin which is turned along with the rotating body within the confines of a pin hole of a predetermined length.