A horseshoe-shaped shower outlet assembly includes a main outlet body, a positioning valve, an adapter member, a changeover valve, two interlinking valves and a horseshoe-shaped shower head. The main outlet body in which there is a changeover space developed includes an inlet, a first outlet, a second outlet and a third positioning port; the positioning valve has one end securely connected to the third positioning port; the adapter member has one end coupled with the second outlet; the changeover valve is pivoted to and held in both the positioning valve and the third positioning port; the interlinking valves are situated at external ends of the positioning valve and the adapter member wherein one of the interlinking valves is actuated with the changeover valve synchronously; turned between predetermined angles under effect of external force, and taken as an interface by which a user can switch and control water flows.