PROBLEM TO BE SOLVED: To provide a composite plate useful as an acoustic matching layer or a heat dissipation member, and to provide a method for producing the same.SOLUTION: Graphite particles and/or carbon fibers are uniformly dispersed in a resin, then it is molded in a rod state by an extrusion molding machine to orient the graphite particles and/or the carbon fibers, then it is thermally cured, then it is baked and carbonized in a non-oxidizing atmosphere, then it is cut into a required length. Alternatively, the graphite particles and/or the carbon fibers are oriented in the thickness direction by applying a magnetic field before the curing. Alternatively, a plurality of mechanical pencil leads are bundled, and the resin is injected into gaps, then it is cured.COPYRIGHT: (C)2015,JPO&INPIT【課題】音響整合層または放熱部材として有用な複合板とその製造方法を提供する。【解決手段】樹脂に黒鉛粒子および/または炭素繊維を均一に分散させ、押出成形機にて棒状に成形して黒鉛粒子および/または炭素繊維を配向させ、加熱硬化させ、非酸化性雰囲気中で焼成・炭素化し、所要の長さに切断する。または、硬化前に磁場を印加して黒鉛粒子および/または炭素繊維を厚み方向に配向させる。または、シャープ芯を複数本束ねて隙間に樹脂を注入し、硬化させる。【選択図】図1