Researchers at Plasma Processes Inc. have produced a Functional Gradient Material (FGM) through advanced vacuum plasma spray processing for high heat flux applications. Outlined in this paper are the manufacturing methods used to develop a four component functional gradient material of copper, tungsten, boron, and boron nitride. The FGM was formed with continuous gradients and integral cooling channels eliminating bondlines and providing direct heat transfer from the high temperature exposed surface to a cooling medium. Metallurgical and x-ray diffraction analyses of the materials formed through innovative VPS (vacuum plasma spray) processing are also presented. Applications for this functional gradient structural material range from fusion reactor plasma facing components to missile nose cones to boilers