Abstract: A magnetic attraction socket structure includes a socket body and a magnetic attraction assembly mounted inside the socket body. The socket body includes an installation section formed therein at a top of which a stepped surface is formed. A circumferential groove is formed in an inner circumference of the socket body to correspond to a bottom of the installation section for receiving and holding an elastic ring clip therein. The magnetic attraction assembly has a top positioned against the stepped surface of the socket body. The magnetic attraction assembly includes an insulation jacket and an annular magnetic body, in which the insulation jacket having no permeability includes a receiving hole to receive the annular magnetic body to fit therein. The insulation jacket includes a stop on an inner circumference of the receiving hole for retaining the annular magnetic body in position.