An anisotropic thermal conductive element that can conduct heat from a thermal source with high efficiency in the thickness direction which maintaining strength and a method of making the element. To achieve the above, an anisotropic thermal conductive element that can conduct heat from a heat source, a structure with a stack of graphite sheets having a contact surface across the thickness direction of the graphite sheets, and the stack of graphite sheets has the surroundings thereof coated to form a support parts. The coating process covers the structure of stacked graphite with a support part. A cutting process can be performed by cutting along the surface in the stacking direction after the coating process. After the cutting process, a surface treatment process can make a surface treatment to a section.