The invention provides a thermal diffusion absorption sheet which is excellent in impact absorbing and heat diffusing ability even with small thickness. The laminate is provided with a foaming body layer and a heat conduction layer. The thickness of the foaming body layer is 30-500 [mu]m and is formed by a foaming body whose density is 0.2-0.7g/cm<3> and average cell diameter is 10-150 [mu]m. The thermal conductivity of the heat conduction layer is more than 200W/m*k. Optimally, the ratio of accumulation energy elasticity modulus to loss elasticity modulus, i.e., loss tangent (tan delta) more than-30 DEG G and lower than 30 DEG G, the foaming body whose dynamic viscoelasticity is 1 rad/s during the dyanamic viscoelasticity measurement is provided with a peak value. Optimally, the maximum value of the loss tangent (tan delta) of the foaming body more than-30 DEG G and lower than 30 DEG G is more than 0.2.