An adjustable module spray head and adjusting method thereof comprises a module core unit having a holder, a distributing set rotating relative to the holder, two plugs, and a rotatable positioning structure between the holder and the distributing set; the module core unit is used to assembled with various spray heads with different watering levels to meet different demands by selecting an installing position of a levering pin of the rotatable positioning structure and by removing at least one stator or a rotor of the adjustable levering assembly.