The invention discloses a shower head and a water heater with the same. The shower head comprises a casing, a switching device and a filter element, wherein a shower head water inlet and a shower head water outlet are formed in the casing; the switching device can switch between a filtering state and a non-filtering state and is arranged in the casing; an internal space of the casing is divided into a water inlet chamber communicating with the shower head water inlet hole and a water outlet chamber communicating with the shower head water outlet hole by the switching device; the filter element is arranged in the water inlet chamber; a raw water channel is defined by the filter element and the casing; when the switching device is positioned in the filtering state, the filter element communicates with the water outlet chamber and the communication between the raw water channel and the water outlet chamber is cut off; and when the switching device is positioned in the non-filtering state, the raw water channel communicates with the water outlet chamber. According to the shower head in the embodiment of the invention, a filter switching function can be realized; and the shower head has the advantages of facilitation for the health of a human body, long service life and the like.