The invention provides an amphicar structure, which comprises an amphicar body, a chassis, a plurality of wheels, a propeller, a power system and a drive system, wherein the amphicar body is connected with the chassis; the power system and the drive system are installed on the chassis; the drive system comprises a power conversion device and a wheel collecting and releasing device; the power conversion device comprises a first drive mechanism, a second drive mechanism and a transfer case; the power system and the transfer case are connected; the transfer case can be independently connected with the first drive mechanism or the second drive mechanism; the first drive mechanism is connected with the propeller; the second drive mechanism is connected with the wheels; the wheel collecting and releasing device is connected with the wheels. The amphicar structure can realize stable drive and smooth conversion, power can be stably transmitted, driving is more stable, and the power conversion of an amphicar in water and on land can be perfectly realized. In addition, the collection and the release of the wheels can be realized, the wheels are collected when the amphicar is driven on water, resistance between the amphicar body and the water surface can be reduced, and the amphicar can be more stably and quickly driven on the water.