The invention provides a leveling device for a flat steel belt of a power station boiler and a manufacturing method of leveling wheels, and aims to solve the problems that the surface of a flat steelstrip machined by an existing leveling device is too smooth and gaps among leveling wheels in the existing leveling device are inconvenient to adjust. The leveling device comprises leveling wheels, fixing frames and hydraulic systems, the leveling wheels comprise upper pressing wheels and lower pressing wheels, the upper pressing wheels are rotationally arranged on the fixing frames, piston rods of the hydraulic systems are connected with the fixing frames, the lower pressing wheels are located below the upper pressing wheels, and rolling pattern roads are arranged on the surfaces of the leveling wheels. The manufacturing method comprises the following steps of a, blanking; b, hardening and tempering; c, machining; d, knurling; and e, carrying out high-frequency quenching on the surface. According to the leveling device for the flat steel belt of the power station boiler and the manufacturing method of leveling wheels, the rolling pattern road are arranged on the surfaces of the leveling wheels, so that the surface of the leveled flat steel strip also has the rolling pattern roads, and the surface of the flat steel strip is prevented from being too smooth; and the upper pressing wheels of the leveling device are driven by the hydraulic systems to move up and down, so that adjustment on gaps among the upper pressing wheels and the lower pressing wheels is achieved, and the device is capable of adapting to leveling operation of flat steel strips with different sizes.