Based on electricity-and-thermal-go-separately concept, the copper substrate with electrically neutral thermal path was prepared using copper base with heat dissipation pillar made by pattern transfer and etching techniques, followed by lamination process which complete the integration of the copper base and FR4 material. The microscopic morphology of interface between FR4 and copper base experiencing sudden temperature change 1000 times was studied by temperature cycle test using scanning electron microscope (SEM). A comparison of heat dissipation effect between copper substrate with electrically neutral thermal path and regular MCPCB of copper base in LEDs’ application was done through junction temperature and thermal resistance test using junction temperature tester, Power meter, integrating sphere system and semiconductor refrigeration temperature control platform, etc. on the same thickness of copper base, insulation layer and circuit layer condition. As a result, it is shown that when the temperature goes from -55℃ up to 125℃, no crack and bubble happens at the interface between FR4 and copper base, which takes on a sound combination after 1000 cycles’ drastic temperature change. Meanwhile, as for the LED with 13W driving power, the junction temperatures are 49.72 and 73.14℃, with the thermal resistances being 2.21 and 4.37℃/W when the copper substrate with electrically neutral thermal path and the regular MCPCB with copper base are used respectively.