The thermal properties for the newly developed multi-re-entrant honeycomb are investigated. By assuming the honeycomb cell wall as Bernoulli-Euler beam model, the Poisson' ratio is calculated via the principle of strain energy for honeycomb subject to pure bending. The influence of auxetic effect induced by the negative Poisson's ratio on the heat transfer performance is further evaluated. Compared with the conventional hexagon topology, the presence of added base walls not only provides a good tailoring of Poisson's ratio, but also enhances the auxetic effect with elongating the added base wall. The thermal anisotropic characteristic is also reported in accordance with the anisotropic physical mechanism. Moreover, auxetic effect introduced in multi-re-entrant honeycomb generally provides enhanced out-of-plane thermal conductivity compared with conventional hexagon topology.