PURPOSE: To provide a heating element comprising a film of uniform thickness which does not require a precision machine or a working stand for application and curing through drying.

CONSTITUTION: An electrically conductive heating composition 2 is packed in the space between two metallic plates or mesh plates 1 each serving as an electrode, and the outer periphery of each metallic plate 1 is covered by an electrically insulating material 4. Thereby no special machine is required and low-cost synthetic resin or tar pitch can be employed as a binder, and the use of the electrode metallic plates or mesh plates provides strength and each electrode itself is not detached from the heating film and the possibility of accidents of electrical shortcircuits arising from dielectric breakdown of the insulating film due to mechanical or thermal degeneration is eliminated and thus the heating element is excellent in view of safety.