The invention relates to an entertainment reclining vehicle which comprises a vehicle frame, a rear fork, a handlebar, a saddle, a rear wheel, a wheel carrier, universal wheels, a brake and a front cover, wherein the vehicle frame comprises a vehicle beam and a front head pipe; the front end of the vehicle beam is connected to the front head pipe; the rear end of the vehicle beam is connected to the rear fork; the rear part of the vehicle beam is connected to the handlebar and the saddle; the rear wheel is mounted on the rear fork; the wheel carrier comprises a T-shaped bar and pedals; the T-shaped bar is in rotatable connection with the front head pipe through a shaft at front top end; the pedals are fixed at two ends of the T-shaped bar; the universal wheels are respectively connected to the two ends and the rear end of the T-shaped bar; the brake comprises a brake handle, a brake line and a brake sheet; the brake handle is mounted on the handlebar; the brake line is connected with the brake handle; the brake sheet is in rotatable connection with the rear fork; and the brake sheet is connected with the brake line.