To provide a driving wheel control device of a vehicle, preventing generation of heat in a main clutch part when two wheels are towed.

A differential limiting device for limiting the difference of differential rotation speed between front wheels and rear wheels is provided with a main clutch part for transmitting driving force from the front wheels to the rear wheels and a control clutch part for changing an engaging state of the main clutch part according to magnetic force of a magnet coil. The control clutch part is provided with two first clutch plates 27a connected to the front wheel side and second clutch plates 27b provided to be relatively rotatable to the first clutch plates for generating engagement force to the first clutch plates by the magnetic force of the magnet coil to be alternately overlapped. The second clutch plate is provided with a hydraulic pressure generating means 4 for generating positive hydraulic pressure for detaching the respective first clutch plates during differential rotation in which the front wheels rotate faster than the rear wheels.