A heat dissipating structure is provided which lowers the thermal contact resistance between a heat generating electronic component and a heat dissipating component, and markedly improves the heat radiation. The heat dissipating structure comprises a graphite sheet and a heat conducting material layer provided on at least one surface of the graphite sheet, and is positioned between the electronic component and the heat dissipating component. The heat conducting material has no fluidity at room temperature when the electronic component is not operating, but undergoes a reduction in viscosity, softens or melts, under the influence of heat generated during operation of the electronic component.