The present invention relates to a method for manufacturing a device for heat transmission, dissipation and highly efficient capillary siphoning action. The method comprises preparing a metal substrate; processing a surface of the metal substrate to form a rugged surface layer thereon; neutralizing, cleaning and drying the metal substrate to remove oil and rust thereon; placing the metal substrate into a first vacuum chamber for heating, deoxygenizing by hydrogen gas and ion bombarding to the rugged surface layer. Further, the metal substrate can be selectively subject to deposition, decomposition, degradation and reaction treatments for obtainment of a device for heat transmission, dissipation and highly efficient capillary siphoning action.