A heat dissipating structure associated with light emitting diodes includes a circuit substrate, a guide heat component, a heat dissipating device. The circuit substrate is attached with light emitting diodes. The guide heat component has a first end contacting the circuit substrate and a second end contacting with fins, which are provided with the heat dissipating device. The heat generated by the light emitting diodes is transmitted to the heat dissipating device via the guide heat pipe and then dissipated outward via the heat dissipating device.