Abstract: A thermoelectric conversion structure is provided which provides satisfactory heat transfer characteristics without the formation of a thermally conductive grease layer between a thermoelectric conversion module and heat transfer target members. In a thermoelectric conversion structure, a thermoelectric conversion module integrated by joining the surfaces of a thermoelectric conversion element on a high temperature side and a low temperature side to thermally conductive elastomer sheets containing a thermally conductive filler is arranged between heat transfer target members and that transfer heat to the thermoelectric conversion element, and the surfaces of the thermally conductive elastomer sheets and the corresponding surfaces of the heat transfer target members and are in direct intimate contact with each other.