The invention discloses a smoke hole structure allowing a smoke exhaust pipe to penetrate and engineering machinery. The smoke hole structure comprises a housing (1) and an adjusting plate (2). An opening (3) is formed in the wall of the housing (1). The adjusting plate (2) is mounted on the housing (1) and covers one part of the opening (3) so as to allow the other part of the opening (3) to form a smoke hole (4) allowing the smoke exhaust pipe to penetrate. The mounting positions of the adjusting plate (2) can be adjusted, so that the positions of the other part, serving as the smoke hole (4), of the opening (3) can be changed, and the smoke hole structure is applicable to the mounting of the smoke exhaust pipes of different types of engines while the strength and rigidity of the housing are unaffected.