a composite material with tailored anisotropic electrical and thermal conductivities is described . a material consists of a matrix material containing inclusions with anisotropic geometrical shapes . the inclusions are arranged in layers oriented perpendicular to the principal direction of electrical and thermal energy flow in the material . the shapes of the inclusions are such that they represent strong or weak barriers to energy flow depending on whether the major axis of the inclusions are parallel to or antiparallel to the flow direction .