To enhance the thermal properties of polymer composite materials, it is essential to appropriately configure thermal paths. Three-dimensional (3D) thermally conductive networks can serve as an excellent means for building high-speed conductive pathways in polymer composites. The MXene/acid-treated carbon nanotube/polyethylene glycol (MX/O-CNT/PEG) composite material has a 3D foam structure, and the focus is on the acid-treatment of the CNTs and foam formation of the PEG. The thermal conductivity of the synthesized composite material with 40 wt% filler loading and 3D foam was 580% higher than that of pure PEG, and it is superior to that of the composite material prepared by randomly dispersing fillers. Therefore, this work describes an advanced process to significantly improve the thermal conductivity of polymer composites.