A resin-impregnated boron nitride sintered body having superior thermal conductivity and superior strength, and a resin-impregnated boron nitride sintered body having superior conductivity and small anisotropy of thermal conductivity are provided. A resin-impregnated boron nitride sintered body, including: 30 to 90 volume % of a boron nitride sintered body having boron nitride particles bonded three-dimensionally; and 10 to 70 volume % of a resin; wherein the boron nitride sintered body has a porosity of 10 to 70%; the boron nitride particles of the boron nitride sintered body has an average long diameter of 10 μm or more; the boron nitride sintered body has a graphitization index by powder X-ray diffractometry is 4.0 or less; and an orientation degree of the boron nitride particles of the boron nitride sintered body by I.O.P is 0.01 to 0.05 or 20 to 100; and a resin-impregnated boron nitride sintered body, including: 30 to 90 volume % of a boron nitride sintered body having boron nitride particles bonded three-dimensionally is provided.