A rotatable universal socket is provided, including a socket body on which a penetration hole is disposed, a socket unit disposed on the socket body and internally disposed with a plurality of conductive sheets. A plurality of plug holes is disposed on the socket unit, each plug hole is a universal plug hole, each of plug holes corresponds to each of conductive sheets, and the plurality of conductive sheets is electrically connected to a pin plug which extends from a rear side of the socket unit. The rotary disc is rotationally disposed between the socket body and the socket unit, a plurality of socket holes is disposed on the rotary disc, each socket hole has a specification different from the others, and the plurality of socket holes selectively correspond to the penetration hole and the plurality of plug holes, so that plugs with various different specifications can be plugged.