To obtain an Ni or Ni alloy plating material for a heat radiating board excellent in resin adhesion by specifying the intensity ratio of the peak of the oxide and hydroxide of Ni2P to the peak of a metal by ESCA analysis.

In an Ni or Ni alloy plating material for a heat radiating board, the intensity ratio of the peak of the oxide and hydroxide of Ni2P to the peak of unoxidized Ni by ESCA (X-ray photoelectron spectroscopy) analysis is controlled to 0.1 to 0.8, and the glossiness of the Ni or Ni alloy plating is preferably controlled to ≤1.5. The Ni2P of the Ni or Ni alloy plating is different in accordance with the kinds of the plating and the conditions of the plating, i.e., the current density of the cathode and the temp. of the plating soln., and, by selecting the optimum plating conditions, the intensity ratio can be controlled to the range of 0.1 to 0.8. Moreover, as the Ni or Ni alloy plating material for heat radiating board, the one obtd. by applying Ni or Ni alloy plating on a copper or copper alloy material is used.