Abstract: Provided is a multi-functional sheet having both a function of surface-reflecting and absorbing electromagnetic waves and a function of dissipating heat. In a multi-functional sheet for shielding electromagnetic waves and dissipating heat at a high performance which is manufactured by pressing a metal layer to a graphite sheet, the metal layer is a metal sheet having a plurality of pores, the graphite sheet penetrates into the pores through pressing of rollers, a thickness of the metal sheet is made to be smaller through pressing of the rollers and sizes of the pores becomes smaller such that the metal sheet is coupled to the graphite sheet, and a depth by which the graphite penetrates into the pores through the pressing of the rollers is larger than 15% of the thickness of the metal sheet.