The invention discloses an amphibious sight-seeing boat. The amphibious sight-seeing boat comprises a vehicle body, an underpan crossbeam, a front axle, a rear axle, an alternator assembly, an engineassembly, a gear box assembly, a transfer case assembly, an main transmission shaft, a front axle transmission shaft, a rear axle transmission shaft, a propeller transmission shaft and a water-jet propeller assembly, and the amphibious sight-seeing boat is characterized in that the engine assembly, the alternator assembly, the gear box assembly and the transfer case assembly are all arranged in the middle of the underpan crossbeam and between an intermediate partition plate and back partition plate of a boat body. According to the amphibious sight-seeing boat, the structure is simple, the efficiency of power transmission is high, the engine assembly, the gear box assembly, the transfer case assembly and the like are arranged on the underpan crossbeam by using a middle-installed mode, thereby the center-of-gravity position of the sight-seeing boat is optimized and reduced, the stability of the boat is improved, and the safety performance is improved; the speed ratio output by the propeller transmission shaft is adjustable, thereby it is ensured that a water-jet propeller can obtain stable propulsive power, when a power system changes, the big adjustment to the water-jet propeller isnot needed to meet the needs.