Based on the tight-binding model of π electrons which are relevant to sp2 hybridization of carbon atomic orbitals, and restricting k by periodic boundary condition, the model and electronic structure of carbon nanoscrolls is constructed and analyzed. The results show that the electronic structure of carbon nanoscrolls is intimately related to its geometric structure, so carbon nanoscrolls can be modified as semimetallic or semi-conducting materials by controlling its chirality and Structural parameters.