Thermally conductive sheet

A thermally conductive sheet in which an adhesive thermally conductive layer and a non-adhesive resin layer are laminated, wherein the adhesive thermally conductive layer contains an acrylic resin formed by curing an acrylic compound and a thermally conductive filler, and a tack property of the adhesive thermally conductive layer is higher than a tack property of the non-adhesive resin layer, and

• the non-adhesive resin layer is formed from a resin composition containing a resin having a glass transition temperature of 10° C. or more and containing at least one functional group selected from a hydroxy group, a carboxyl group and a glycidyl group, a curing agent and a flame retardant filler, and the tack property of the non-adhesive resin layer is from 6 to 30 kN/m2 as a probe tack measured by pressing an aluminum cylindrical probe on the non-adhesive resin layer and then peeling the aluminum cylindrical probe from the non-adhesive resin layer under conditions of pressing speed of 30 mm/min, peeling speed of 120 mm/min, load of 196 g, pressing time of 5.0 sec, pulling distance of 5 mm, probe heating of 40° C. and sheet stage heating of 40° C.