The invention relates to a resistance control structure (2) of a belt wheel device, which mainly comprises a movable set, a fixed set, at least a first magnetic element, at least a second magnetic element and a wheel axle, wherein the first magnetic element and the second magnetic element are respectively arranged in the movable set and the fixed set, one end of the wheel axle is provided with a fixed set and is fixed mutually by a fixed pin. The magnetic force produced by the first magnetic element and the second magnetic element can achieve the resistance effect, and the gear structure is added to achieve the effect of increasing the stability of the vehicle body.本創作一種帶輪裝置之阻力控制結構(二),主要包括可動套件、一固定套件、至少一第一磁性元件、至少一第二磁性元件及一輪車軸,其中第一磁性元件及第二磁性元件分別設置於可動套件及固定套件,輪車軸一端穿設固定套件並由一固定插銷穿設且相互固定,藉由第一磁性元件及第二磁性元件所產生的磁力能達成阻力作用,並加入齒輪結構,以達到增加車體穩定之效果。