In recent years, the electronic chip is continuously developing in turning high performance. This trend urges the heat sink of electronic chip to become gradually important, and then that will develop many type of heat sink, which is water-cooling system. Therefore, the purpose of this paper is designing a high efficiency water-cooling element (WCE). The present study mainly aims at three points to bring up: (1) The different type chamber make use of the CFD package software FLUENT to study the pressure drop, velocity field and turbulent intensity deposition. (2) The different plank thickness, thermal conductivity and convection heat transfer coefficient use finite difference method to solve heat diffusion equation, and to confer thermal resistance value. (3) Then, machined this designed WCE and then measured its thermal resistance value. The results show: (1) The pressure drop main effect parameter is inlet velocity. (2) The thermal resistance value main effect parameter is convection heat transfer coefficient. (3) The plank thickness is inverse proportion relation with thermal resistance value. (4) The surface temperature range and mean surface temperature should become reference index in heat sink developmental process. (5) The cooling performance of Type D WCE is optimum in this paper. (6) The design is cross groove on convection surface, which should reduce thermal resistance value.