A pulse width modulation (PWM) structure enabling regulated duty cycle includes a DC power supply unit, a signal generating unit, a voltage-dividing resistor unit, a reference voltage unit, and a comparing unit. When the DC power supply unit supplies a voltage signal to the voltage-dividing resistor unit, the latter receives the voltage signal and sets voltage levels before sending the voltage signal to the signal generating unit, so that a waveform signal generated by the signal generating unit regulates its voltage levels according to the received voltage signal before sending the waveform signal to the comparing unit. The comparing unit receives and compares the signals from the signal generating unit and the reference voltage unit, and outputs a comparison signal for driving a fan motor to operate, so that the finally output signal is substantially linear and smooth.