The invention relates to a magnetic attraction LED with adjustable brightness and a lamp seat, and relates to the technical field of LED. The lamp seat is included, the middle of the lamp seat is fixedly connected with a first magnetic block, and both sides of the lamp seat are fixedly connected with conduction columns. According to the LED and the lamp seat, an LED can be magnetically attracted to the lamp seat under the magnetic attraction force between the first magnetic block and the second magnetic block by aligning the LED with the lamp seat when the LED is installed under the magnetic attraction force between the first magnetic block and the second magnetic block through the cooperative use of the first magnetic block, the second magnetic block, a rubber sleeve and turbid liquid, sothat the dropping of the LED is effectively prevented, when the LED is installed, the LED is simply aligned with an installing hole, the LED is pushed into the lamp seat to allow the rubber sleeve tosleeve the clamping block, an LED circuit can be connected after a conduction piece is in contact with an electric elastic piece, electricity is conducted by the turbid liquid when the LED is turnedon, the turbid liquid is turned into solid from liquid, the clamping blocks on the two sides of the LED are firmly clamped, so that the purpose of firmly fixing the LED is achieved, the fixing manneris simple, the installing steps are simple, and the installing can be achieved by simply pushing the LED inwards after aligning.