Dirac cones of an acoustic system are the foundation of most topological phase transitions and topological states and have recently become a research hotspot. Although the Dirac cones, Dirac-like cones, double Dirac cones, and semi-Dirac points are all skillfully designed, it is still indispensable to realize a tunable Dirac cone in a novel acoustic structure. This paper proposes two-dimensional acoustic metamaterials with matryoshka structure to achieve tunable Dirac cones and topological spin states. Dirac points can be obtained on the dispersion curves owing to the high symmetry. The concentric circular scattering units of the matryoshka structure are arranged in honeycomb lattices. By a rotating-scatterer mechanism to break the symmetry, the Dirac cone at K (K') is split and the topological spin states appear at the band valley. The existence of a topological transition with opposite Chern numbers as the rotating angle varies is also verified, and helical edge states are obtained along the interfaces separating the topologically opposite spin states insulators. Moreover, the frequency of the Dirac cone is tuned by rotating the inner structure in a double-layer matryoshka structure.