A heat conducting structure, a heat sink with the heat conducting structure, and a manufacturing method of the heat conducting structure are disclosed. The manufacturing method includes the steps of providing a first mold (20) and a second mold (30) having different concave cambers (211, 211a, 221, 221a), using the first mold (20) to progressively compress the heat pipes (10) and form a camber (112) at an evaporating section (11), using the second mold (30) to compress the camber (112) to form a contact plane (112′) and an attaching plane (113′) perpendicular to each other, coating an adhesive (50) on the contact planes (112′), connecting the contact planes to make the attaching planes co-planar.