The present invention relates to a thermally conductive sheet having high thermal conductivity and a manufacturing method therefor, the thermally conductive sheet being formed by dispersing a thermally conductive filler in a polymer resin of the thermally conductive sheet and then applying a low magnetic field thereto, thereby aligning the thermally conductive filler in the vertical direction or the horizontal direction of the sheet. The thermally conductive sheet of the present invention enables the alignment direction of the thermally conductive filler to be changed by adjusting the direction of the magnetic field, and thus the structure of the thermally conductive sheet can be adjusted.
