Boiling structures on evaporation surface of red copper sheet with a diameter (D) of 10 mm and a wall thickness (h) of 1 mm were processed by the ploughing-extrusion (P-E) processing method, which is one part of the phase-change heat sink for high power (HP) light emitting diode (LED). The experimental results show that two different structures of rectangular- and triangular-shaped micro-grooves are formed in P-E process. When P-E depth (ap), interval of helical grooves (dp) and rotation speed (n) are 0.12 mm, 0.2 mm and 100 r/min, respectively, the boiling structures of triangular-shaped grooves with the fin height of 0.15 mm that has good evaporation performance are obtained. The shapes of the boiling structures are restricted by dp and dp, and dp is determined by n and amount of feed (f). The ploughing speed has an important influence on the formation of groove structure in P-E process.