An LED (40) lamp structure comprises a casing (1), an illuminant unit (3) and a heat dissipating sheet (7). The casing (1) includes a reflecting lamp cup (10) and a connecting seat (20). The reflecting lamp cup (10) is a light reflection containing chamber (11) having a light outlet (111). The reflection wall (112) section of the light reflection containing chamber (11) has a parabola shape. The illuminant unit (3) comprises a circuit board (30). One side of the circuit board (30) is accompanied by a heat conductor (31). A high power LED (40) is connected with the circuit board (30). An optical lens (50) is combined with the LED (40). The heat conductor (31) is facing to the light outlet (111) of the reflecting lamp cup (10). The high power LED (40) and the optical lens (50) are opposite to the heat conductor (31) and face to the connecting seat (20).