Abstract: A first object of the present invention is to provide a composition capable of forming a cured product (thermally conductive material) having excellent thermal conductivity. In addition, a second object of the present invention is to provide a thermally conductive material formed from the composition and a device with a thermally conductive layer. In addition, a third object of the present invention is to provide a method for manufacturing a thermally conductive material using the composition. The composition of the present invention includes a curing agent including an active hydrogen-containing functional group, and a main agent including a reactive group which reacts with the active hydrogen-containing functional group, in which the main agent and the curing agent respectively exhibit liquid crystallinity in a single state at a temperature of 150° C. or lower.