NOVELTY - The fiber material containing several fibers is prepared, and the carding process is conducted to arrange fibers horizontally. The micro water jets are generated on fiber material to form a thin film, and the fibers are bent down vertically by micro water jets to entangle fibers with each other. The fiber material is dipped in resin. The hot pressing process and flattening process are performed on fiber material. The surface refining procedure of fiber material is conducted, and the fiber material is heated for preset time.    USE - Manufacturing method of carbon fiber conductive sheet used as gas diffusion layer of fuel cell and thin-film heater (both claimed). Can also be used in conductive electrode and field requiring material with high conductivity and electromagnetic wave radiation property.    ADVANTAGE - Since the fibers are bent down vertically by micro water jets to entangle fibers with each other, the tensile strength of the carbon fiber conductive sheet is increased, the electrical resistance is increased and the distribution and porosity of the conductive sheet are improved. The hydro-entanglement process makes the fibers more compact and tighter. The conductive sheet can be wrapped as a roll for easier storage and transportation.    DETAILED DESCRIPTION - The hydro-entanglement process of fiber material of thickness of 10 mu m is conducted such that the gap between two neighboring jets from the nuzzles is 100-200 mu m, and the diameter of the micro water jet is 50 mu m. The fiber material is heated to 950-1050 degrees C for preset time, and the cruds are removed. The fiber material is heated to 1700-1900 degrees C for another preset time to increase purity of fiber material and to form a pliant carbon fiber conductive sheet (20A) having thickness of less than 250 mu m. An INDEPENDENT CLAIM is included for carbon fiber conductive sheet is equipped with a pair of bipolar plates to form a fuel cell, or electrodes (203,204) positioned on sides to form a thin-film heater.    DESCRIPTION OF DRAWING(S) - The drawing shows a schematic view of the carbon conductive sheet used as thin-film heater.    Carbon fiber conductive sheet (20A)    Electrodes (203,204)