Abstract Maintaining proper heat dissipation is crucial for stable operation and extended lifespan of modern electronics. Polydimethylsiloxane (PDMS) composites are increasingly used in heat transfer interfaces due to their flexibility, thermal degradation resistance, and processing ease. While this review focuses on PDMS, the thermal enhancement strategies discussed are broadly applicable to other polymer systems. This review highlights recent advancements in enhancing heat transport in PDMS‐based composites through interfacial particle engineering, three‐dimensional network formation, directional thermal channel design, and multifunctional integration. Key approaches include improving filler dispersibility and morphology, and coordinating particle types to create efficient thermal pathways. Methods for constructing 3D networkssuch as pore‐induced nanoparticle interconnectivity and sucrose templatingand techniques for enhancing out‐of‐plane thermal conductivity, including ice templating, field alignment, and fiber integration, are discussed. The review explores integrating enhanced thermal conductivity with other properties such as electrical insulation, electromagnetic shielding, and triboelectric energy harvesting. Computational approaches including molecular dynamics, finite element analysis, and Monte Carlo simulations, alongside advanced characterization methods like transient thermal techniques and scanning thermal microscopy, are examined for optimizing composite performance for thermal management applications.