A method for manufacturing a heat dissipating sponge and a heat dissipating sponge thereof are provided. The method comprises the step of: preparing a sponge having a predetermined thickness so that the heat dissipation efficiency can be maximized through a simple process as well as the light weight and flexibility so that the handling and processing can be conveniently performed and the manufacture can be performed at a minimum cost; impregnating the sponge having the predetermined thickness into a heat-transferable aqueous impregnant so that the heat-transferable aqueous impregnant can be impregnated into open pores of the sponge for a predetermined time; and drying the sponge finished with impregnation at a predetermined temperature. Accordingly, the processing in a required form can be performed promptly without cumbersomeness or inconvenience, the installation can be simple, and the economic efficiency due to low cost is also excellent.
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