A thermally conductive sheet in which an adhesive thermally conductive layer and a non-adhesive resin layer are stacked. The adhesive thermally conductive layer includes an acrylic resin formed by curing an acrylic compound and a thermally conductive filler, a glass transition temperature of the acrylic resin is from −80 to 15° C., a tack property of the adhesive thermally conductive layer is higher than a tack property of the non-adhesive resin layer, the tack property of the non-adhesive resin layer is from 6 to 30 kN/m2. The non-adhesive resin layer has a glass transition temperature from 60 to 110° C. The tack property is measured by pressing probe on a layer and peeling the probe under conditions of 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.