PURPOSE: To provide a heat radiating sheet excellent in electrically insulating property and thermal conductivity, where silicone rubber sheets can be prevented from being stuck to each other, by making boron nitride powder exist on the sheet filled with electrically insulative and thermally conductive inorganic powder.

CONSTITUTION: 100 parts by weight of silicone rubber sheet is filled with 30-500 parts by weight of electrically insulative and thermally conductive inorganic powder such as BN, followed by molding into a predetermined shape. Boron nitride powder having an average particle diameter of about 50μm or less, preferably 10μm or less exists on the sheet preferably about 0.1-1.0g/m2 by an electrostatic applying method, a spray applying method, or the like.