Abstract: A shock absorbing device includes a control unit and a transmission unit. The control unit includes a first shaft and a second shaft which freely and rotatably extends through the first shaft. The first end of first shaft and the first end of the second shaft protrude beyond the shock absorbing device. The transmission unit includes a first bevel gear and a second bevel gear. The second shaft freely and rotatably extends through the first bevel gear. When the first shaft is rotated to drives the first bevel gear, the first bevel gear drives the second bevel gear to adjust the recovery damping of the shock absorbing device. When the second shaft is rotated, the compression damping of the shock absorbing device is adjusted. The cooperation of the first and second bevel gears makes the operation of the shock absorbing device be smooth and stable.