A thermally conductive sheet having an adhesive layer and a non-adhesive layer laminated together. The adhesive layer contains an acrylic resin formed from an acrylic compound and a thermally conductive filler, and has a tack property higher than a tack property of the non-adhesive layer. The non-adhesive layer is formed from a resin having a glass transition temperature of 10° C. or more and at least one functional group selected from a hydroxy, a carboxyl and a glycidyl, a curing agent and a flame retardant filler. The tack property of the non-adhesive layer is from 6 to 30 kN/m2 measured by pressing and then peeling an aluminum cylindrical probe from the non-adhesive layer with a pressing speed of 30 mm/min, peeling speed of 120 mm/min, load of 196 g, pressing time of 5.0 sec, pulling distance of 5 mm, probe heating of 40° C. and sheet stage heating of 40° C.