This invention is directed to a device of “a tutorial and wits-increment toy car”, mainly consists of a shell body with gear case at both sides, and within the gear case sets up multiple wheels used to act as mechanical powers transfer connection between the motor and the wheels, whereas at the top and back of the shell body fixed with multiple metal buttons and hexagonal buttons. According to the former structure, altering the size of wheel can adjust the wheel rotating speed, and makes the learners understand the basic electronic and mechanical control theory while playing the toy car, and makes the present invention become a best tool of cerebration training.