A water controlling valve includes an outer sheet, an end cap and a control valve group. The control valve group is disposed between a flowing bore in the outer sheet and a water bore in the end cap. The water controlling valve is connected with the outlet of a water tube. When the control valve group is pushed upwards, the water bore in the end cap and the flowing bore in the outer sheet are closed in a predetermined sequence, then the water in the tube will not flow out. When the control valve group is pushed downwards, the flowing bore in the outer sheet and the water bore in the end cap are opened, then the water will flow out. When the water is stopped, the occurring positive or negative pressure wave is lowered, and then the vibration and the raspy noise will be avoided.