To provide a material for a heat dissipating component suitable for a semiconductor circuit board having high thermal conductivity, a low density, a thermal expansion coefficient close to that of a ceramic base plate and not causing warpage when heated, and therefore excellent in dimension stability.

This tabular composite is produced by impregnating a silicon carbide porous body with metals containing aluminum as a principal component. The difference in oxygen content between mutually confronting principal surfaces of the composite is in the range of ≤3 wt. % and the composite preferably has the quantity of warpage in a heated state at 25-300°C of ≤5 μm/mm. This heat dissipating component is made of the tabular composite.