A rubber resin material with high thermal conductivity and a metal substrate with high thermal conductivity are provided. The rubber resin material includes inorganic fillers and a rubber resin composition with high thermal conductivity. The rubber resin composition with high thermal conductivity includes 40 wt percent to 70 wt percent of a liquid rubber, 10 wt percent to 30 wt percent of a polyphenylene ether resin, and 20 wt percent to 40 wt percent of a crosslinker. A molecular weight of the liquid rubber ranges from 800 g/mol to 6000 g/mol. The inorganic fillers undergo a surface modification process to have at least one of an acryl group and an ethylene group.

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