The invention provides a target material assembly and a machining method thereof. The target material assembly comprises a backing plate, a target billet and an annular adsorption structure, wherein the backing plate comprises a welding area and a marginal area surrounding the welding area; the target billet is welded to the portion, located in the welding area, of the backing plate; and the annular adsorption structure is located in the portion, located in the marginal area, of the backing plate, surrounds the target billet, and comprises an annular adsorption groove, or the annular adsorption structure comprises an annular adsorption groove set, and the annular adsorption groove set comprises at least two annular adsorption grooves which are distributed in a concentric mode at intervals. The target material assembly provided by the invention comprises the annular adsorption structure which is located in the portion, located in the marginal area, of the backing plate, surrounds the target billet, and comprises one annular adsorption groove or the annular adsorption groove set, the annular adsorption groove set comprises the at least two annular adsorption grooves, in this way, in the sputtering process of a target material, re-sputtering materials can be stacked in the annular adsorption grooves, and accordingly, the situation that the re-sputtering materials are peeled off and fall onto a silicon wafer is reduced or avoided.