A universal input switching power supply has the rectifier, a signal detecting unit detecting a voltage of an external AC power and outputting a detecting signal, a PFC circuit converts a first DC power from the rectifier to a second DC power with different voltage according to the detecting signal; and a parallel and serial type DC to DC converter converting the second DC power with different voltage to a constant voltage of the third DC power. The parallel and serial type DC to DC converter has a transformer having a primary and secondary coils and physically changes a turn ratio of the primary and secondary coils of a transformer thereof according to a voltage ratio of the second DC power and the third DC power. Accordingly, the universal input switching power supply has good transforming efficiency at different AC power source conditions.