Thermally conductive sheet and method for manufacturing same

A thermally conductive sheet comprising a plurality of unit layers, each comprising a silicone resin and a thermally conductive filler, the plurality of unit layers being laminated such that the plurality of unit layers are adhered to each other, wherein

• a volume content of the silicone resin is 32% by volume or less,
• wherein the thermally conductive filler comprises an anisotropic filler,
• wherein the anisotropic filler is oriented in a thickness direction of the sheet,
• wherein the anisotropic filler comprises a flaky material,
• wherein a normal direction of a flaky plane of the flaky material faces in a lamination direction of the plurality of unit layers,
• wherein a content of the flaky material is 120 parts by mass or more per 100 parts by mass of the silicone resin, and
• a compressive load at a sheet area of 25.4 mm×25.4 mm when the thermally conductive sheet is 30% compressed from a direction perpendicular to an adhesion plane on which the plurality of unit layers are adhered to each other is 7.0 kgf or less.