Water inlet device and water heater

The invention provides a water inlet device and a water heater, and the water inlet device comprises a valve body which is provided with a first through hole, a second through hole and an opening end of the valve body, and the first through hole and the second through hole are formed in different positions in the circumferential direction of the valve body respectively; the open end is located between the first through hole and the second through hole, and the open end is arranged along the cylinder body; and at least part of the valve element assembly is located in the valve body and can move relative to the valve body, and the valve element assembly is used for changing the opening degree of the first through hole, the opening degree of the second through hole and the opening degree of the opening end. The water heater comprises a water heater body and the water inlet device. According to the water inlet device and the water heater, the flow adjusting rate can be increased conveniently, and the water inlet