Abstract: A method for punching heat dissipating tubes to fins comprises the steps of arranging a plurality of heat dissipating fins in parallel; aligning the via holes of the fins; inserting a plurality of heat dissipating tubes into the through holes formed by the via holes; inserting a plurality of press rods into the recesses of the via holes; positioning the fins upon a fixture; using a plurality of punching plates to impact the press rods to further impact the heat dissipating tubes so that the heat dissipating tubes are clamped tightly by the walls of the via holes; and drawing out the press rods from the recesses. In another case, the press rods can be removed and the recesses are made to extend to the edges of the fins and the punching plates punches the heat dissipating tubes directly.