Disclosed is a thermal layer, as well as a backlight unit and a display device including the same. A composition for the thermal layer comprises a thermally conductive material, about 10 to 40 parts by weight of a binder based on 100 parts by weight of the thermally conductive material, about 5 to 30 parts by weight of a filler based on 100 parts by weight of the thermally conductive material, and about 5 to 40 parts by weight of a curing agent based on 100 parts by weight of the binder. A backlight unit according to the present invention comprises a light source, a reflector reflecting a light emitted from the light source and the present thermal layer disposed on one surface of the reflector. The thermal layer is formed by applying a mixture of the thermally conductive material, the binder, the filler and the curing agent.