Thermal conducting sheet and method for producing same

A thermal conducting sheet comprising a low-hardness layer and a reinforcing layer laminated on one side or both sides of the low-hardness layer, the reinforcing layer having a hardness greater than a hardness of the low-hardness layer;

• wherein the low-hardness layer comprises:
• from 18 to 25 mass % of acrylic polymer,
• from 30 to 35 mass % of silicon carbide having an average particle size of from 60 μm to 100 μm,
• from 15 to 23 mass % of aluminum hydroxide having an average particle size of from 10 μm to 50 μm,
• from 18 to 30 mass % of magnesium hydroxide having an average particle size of from 1μm to 2μm, and
• from 1 to 5 mass % of plasticizer;
• and
• the reinforcing layer comprises:
• from 20 to 30 mass % of acrylic polymer and from 60 to 80 mass % of aluminum hydroxide having an average particle size of from 10 μm to 50 μm;
• and
• the thermal conducting sheet comprises a bonding interfacial part, the bonding interfacial part comprising an interfacial portion;
• wherein the low-hardness layer and the reinforcing layer are mutually bonded in the interfacial portion, and each of the low-hardness layer and the reinforcing layer penetrates into the bonding interfacial part.