Our research target is to develop new light weight Thermal Protection System applying for space vehicles, such as re-entry capsule. This system consists of ablation material and high-temperature structure material. A concept of the new system was a substitution an existing structure material with high-temperature CFRP sandwich panel so that an ablator showing thermal protection is thinner. The flexural strength and rigidity of the high-temperature sandwich panel was evaluated at elevated temperature. These properties were maintained up to 300°C. Applied ablator was also developed in this study. This ablator showed higher recession resistance than existing one. The developed system showed 51% of weight reduction and improving 48% of recession resistance. Consequently, the developed system exhibited high potential as a new concept of thermal protection.