A switching device for RS-232 serial port and USB serial port is adapted to simultaneously provide a RS-232 serial port and a USB serial port for a micro-processor with a single USART. The switching device can automatically switch to select either of the RS-232 serial port or the USB serial port as a main interface for communicating with other external computer facilities and related peripheries. When one of the serial ports is selected as the main communication interface to communicate with one of external computers, the other one serial port thereof still can transmit signals from the micro-processor to another computer through its transmitting data pin (TXD).