Abstract: The present disclosure provides a wave-to-heat conversion structure. The wave-to-heat conversion structure is a loose tissue formed by a plurality of intersect and hooking fibrous structures. The loose tissue retains a dendritic structure of the fibrous structure, and a plurality of micro-gaps are formed between the fibrous structures. The wave-to-heat conversion structure further includes a heat conductive layer, and the heat conduction coefficient of the heat conductive layer is ranged from about 10 W/m·K to 3000 W/m·K. The present disclosure provides a wave-to-heat conversion spectrum plate using the wave-to-heat conversion structure.