A laser engraving structure with three-dimensional effect formed on a plane, includes a substrate and at least one stacking sheets having a color different from a color of the substrate and attached on a processing surface of the substrate in order to form a multi-layered composite wooden material. In addition, the laser engraving technique can be utilized to the stacking surface of the composite wooden board in order to engrave out a desired pattern. Accordingly, a three-dimensional visual effect with great colors at different engraving depths can be achieved along with a gradient effect of different gray scale can be generated among layers of colors such that the texture is of rich colors and vividness.