Abstract: A ratchet wrench with a directional shifting structure contains: a handle; a holder fixed on at least one end of the handle and having a first groove and a second groove; a first tool head secured in the first groove and having a first fitting portion and having a first toothed portion; a second tool head secured in the second groove o and having a second fitting portion and a second toothed portion; a first engaging block retained on the outer wall of the first tool head and having first teeth and a first push portion; a second engaging block retained on the outer wall of the second tool head and having second teeth and a second push portion; a control shaft axially fixed between the first engaging block and the second engaging block and having a first pushing peg and a second pushing peg.