The invention discloses a microchannel heat sink having the special shunting structure. The heat sink comprises a shunting module and a uniform heating base plate which is arranged above the shuntingmodule and directly contacts with heat release equipment, wherein the shunting module comprises a main in-flow channel, a shunting sub channel, an overflow channel, an out-flow sub channel and a mainout-flow channel, the cooling working medium enters the heat sink from the main in-flow channel, the main in-flow channel employs the cross section tapered structure, the cooling working medium is guaranteed to distribute to each shunting sub channel, the overflow channel is formed through directly processing on a solid wall surface of the shunting sub channel, through inclination arrangement, theoverflow channel and the shunting sub channel are made to form a relatively small incident flow angle, so flow resistance is reduced. Along the main flow direction in the shunting sub channel, heightof the overflow channel is gradually reduced, the cross section tapered structure is employed at the shunting sub channel, the excessive cooling work medium can be prevented from flowing to the downstream overflow channel of the sub channels, flow distribution in the whole heat sink is made to be uniform, and heat exchange uniformity of the heat sink is guaranteed. The method is advantaged in that through the special shunting structure and the overflow channel structure, the distribution process in the heat sink is made to be uniform, and integral heat exchange efficiency and heat exchange uniformity of the heat sink are improved.