A cold and hot water balancing valve assembly which can fit common standard specifications. The bottom ends of the cold and hot water through holes of the high legged seat are configured with a water inlet pipe set housing groove for fitting an eccentrically positioned assembled water inlet pipe set, which are made up of cold and hot water tubes. When the meshing edges of the cold and hot water tubes are joined together, a balancing valve housing space is defined inside to hold a cold and hot water balancing valve unit. The cold and hot water balancing valve assembly dramatically reduces the production cost of cold-hot balancing valves while realizing the cold and hot water balancing function.