For a graphite sheet, a peak intensity ratio (P100/002) of a (100) diffraction peak and a (002) diffraction peak by X-ray diffractometry, and a peak intensity ratio (P110/002) of a (110) diffraction peak and a (002) diffraction peak thereby are set at 10 or more. The graphite sheet is manufactured through a step of preparing a polymer liquid which contains a polymer having carbon in its molecular chains and develops optical anisotropy, a step of unidirectionally orienting the molecular chains of the polymer, a step of obtaining a compact from the polymer liquid in the state that the orientation of the molecular chains of the polymer is maintained, and a step of carbonizing and thereafter graphitizing the compact.