This invention relates to a foot mask structure capable of adjusting size used for wrapping foot of a user to perform skin care, comprising a sleeve body formed therein with a sleeving space and an opening disposed at the top side corresponding to the rear of the foot, wherein the opening is communicated with the sleeving space for the foot to be sleeved therein from the outside. The foot mask structure is characterized in that the front end of the opening is formed with an adjustment part sealed in advance and the adjustment part can be separated by applying an external force, so as to expand the diameter of the opening; and the upper edge of the sleeving space is formed with an adjustment part sealed in advance and the adjustment part can be separated by applying an external force, so as to increase the height of the sleeving space, thereby allowing the user to adjust the size and the thickness to fit the foot.一種可調整尺寸之足膜結構,用以包覆一使用者之足部以進行護膚保養,其包含一套體,其於內部形成有一穿套空間,以及於其對應於足部後方之頂側設有一開口,其中開口連通穿套空間,以供足部自外部穿套於其中;足膜結構之特徵在於,開口於前端形成有一預先封接之調整部,調整部係可經由施加外力而分離,藉此擴大開口之口徑,以及穿套空間於上緣形成有一預先封接之調整部,調整部係可經由施加外力而分離,藉此增加穿套空間之高度,以提供使用者調整至符合足部之大小與厚度。