The invention relates to a needle point structure, comprising a block body containing a base part and a nose end projecting from one edge of the base part, wherein, the nose end is provided with a contact point, the block body is provided with an outline, and the width of the projection section area of the outline at the base part is greater than the width of the projection section area of the outline at the contact point. The invention also relates to a needle point forming method, comprising the following steps: (A) providing a sacrifice layer provided with a hole; (B) taking the sacrifice layer as a mold and forming a block body in the hole, wherein, the block body contains a base part and a nose end projecting from one edge of the base part; (C) forming a shielding layer to cover a first surface of the block body, wherein, the shielding layer is provided with an opening exposing a second surface of the block body; (D) etching the block body from the opening part and forming a contact point on the nose end; (E) removing the shielding layer; and (F) removing the sacrifice layer.