In this study, we analyzed effect of fine particle bombarding (FPB) treatment conditions on structural transformation close to the material surface and also measured temperature close to the material surface in FPB treatment. As a result, when an intensive condition was used in FPB treatment, a lamellar structure was observed. In other words, dents and bumps are formed in the initial stage of particle collisions on the material surface. Repeatedly processed, the protruded portions are supposed to be then bent over, resulting in an atomized structure. On the other hand, we measured temperature close to the material surface to find temperature rising up to about 600. In addition, when the fine particle collided continuously to the same portion, the specimen reached a melting state. These results indicate that heat generated in FPB treatment has a drastic effect on structural transformation close to the material surface.