A torque socket having a torque adjusting function comprises: a shaft rod having two ends axially extended with an insertion tenon and a core shaft having a shaft hole and having the outer circumference thereof radially formed with a first friction surface; an adjustment member disposed in the shaft hole and having the outer circumference thereof formed with a top connection head and a connecting segment; and a shaft cylinder having two axial ends formed with a shaft slot and a sleeve slot, wherein the interior of the shaft slot is radially formed with a second friction surface being in contact with the first friction surface; when rotating the adjustment member, the outer dimension of the core shaft and the contact area of the first friction surface and the second friction surface can be altered for adjusting the torque.