A flashlight zooming structure includes a main body and a zooming assembly screwed on one end of a neck of the main body. In the zooming assembly, a transparent lamp cup centrally formed with a convex lens is received in a cup seat, the cup seat is screwed into a cap, and the lugs on the outer periphery of the cup seat are received in the corresponding peripheral notches of a receiving section extending from one end of a middle annular element. To illuminate a distant or nearby target, the zooming assembly mounted around the neck of the main body is rotated in the desired direction so that the light emitted by a lighting unit at one end of the neck of the main body is projected outward through the transparent lamp cup in the zooming assembly as a convergent or divergent light beam.