The invention discloses a super heat transfer working medium, a super heat conducting element and a manufacturing method of the super heat conducting element. According to the super heat transfer working medium, one or more inorganic salts are added into one or more common heat transfer mediums; the common heat transfer mediums are sodium, naphthalene, potassium, cesium, heat conducting oil, water, mercury, acetone, ammonia, methyl alcohol, ethyl alcohol, F-22(monochlorodifluoromethane), ethane, nitrogen, biphenyl or dowtherm; the inorganic salts are manganous-manganic oxide, cobalt oxide, beryl, cobalt blue, cadmium borate, tungsten cadmium borate, potassium titanate, boron carbide, tantalum oxide, ferroferric oxide, titanium dioxide, silicon dioxide, zirconium dioxide, zirconium trioxide, strontium chromate, lithium metaaluminate, sodium dichromate, potassium dichromate, titanium oxide, yttrium oxide, beryllium oxide, ytterbium oxide, dysprosium oxide, boron oxide, silicon oxide or aluminum oxide. The heat transfer capacity of the common heat transfer working mediums is greatly improved, heat transfer efficiency is improved, the application temperature range of heat transfer is widened, and the pressure intensity of the working state is reduced.