Abstract: A light regulating board includes base plate, and two opaque layers mounted on two opposite side faces of the base plate and each having a plurality of light permeable zones. Thus, the light regulating board is mounted in a car to isolate the light from the light source provide a sunshade effect to a driver. In addition, the base plate of the light regulating board has an adjustable angle to adjust the light permeable width of the light permeable zones of each of the opaque layers so as to regulate the light permeability of the light regulating board.