The invention discloses a sun tracking device for adjusting the dip angle of a photovoltaic panel by using the water level of a water tank. The sun tracking device comprises a solar cell panel, a photovoltaic support, a floating ball driving device, a constant-flow water inlet device, a siphon drainage device and a PLC feedback control adjusting device, and is characterized in that the solar cell panel is driven to rotate in the east-west direction through the buoyancy of a floating ball; the height of the floating ball is controlled by the water level of the water tank, and the water level of the water tank is controlled by the flow of the constant-flow water inlet device; the flow is related to the rotating speed of the earth around the sun, and the floating ball drives the photovoltaic panel to move, so that the sun is tracked from sunrise to sunset, and the water in the water tank is emptied through the siphon device after sunset, and accordingly the photovoltaic panel tracks the sun in one day, and circularly and repeatedly the photovoltaic panel tracks the sun in the next day. Compared with a fixed photovoltaic cell panel, the device has the advantages that the energy utilization rate of a whole photovoltaic water lifting system is improved; compared with a double-shaft precise solar cell panel sun-tracking device, the overall stability of a sun-tracking system can be improved.