A thermoelectric conversion element that can efficiently make a temperature difference across a thermoelectric conversion material is provided. In the thermoelectric conversion element, on a first surface of a thermoelectric conversion module comprising a P-type thermoelectric element, an N-type thermoelectric element, and an electrode, a thermally conductive resin layer A and a thermally conductive resin layer B having a lower thermal conductivity than the thermally conductive resin layer A are provided in an alternating manner so as to be in direct contact with the first surface, and on a second surface on the opposite side of the first surface of the thermoelectric conversion module, a thermally conductive resin layer a and a thermally conductive resin layer b having a lower thermal conductivity than the thermally conductive resin layer a are provided in an alternating manner so as to be in direct contact with the second surface.