A magnetic/floating force based brewing structure is used with an outer container. The magnetic/floating force based brewing structure includes an internal receptacle, which includes a receiving section, a floating structure, and an acted magnet, and an effector member, which includes an acting magnet. The acting magnet corresponds to the acted magnet of the internal receptacle for generating an effect of one of mutual attraction and mutual expulsion. With the effect of mutual attraction or expulsion between the acting magnet and the acted magnet, the internal receptacle that receives and holds therein a substance to be brewed can be kept in a position of being immersed in the liquid held in the outer container. Upon releasing the effect of mutual attraction or expulsion of the magnets, the internal receptacle is floated upward by buoyance to achieve an effect of automatically separating the substance to be brewed from the liquid.