A heat radiating structure for an electronic device, for cooling an electronic part by transferring the heat generated in the electronic part to a heat spreader has a grading layer, which is located between the electronic part and the heat spreader and having a coefficient of thermal expansion varied such that it is substantially equal or approximate at its portion on the electronic part side to the coefficient of thermal expansion of the electronic part and such that it is substantially equal or approximate at its portion on the heat spreader side to the coefficient of thermal expansion of the heat spreader.