PURPOSE: To provide a heating toilet stool seat which can prevent entering of urine and sewage and make the whole of the toilet stool seat voluminous.

CONSTITUTION: A heating toilet stool seat comprises a first molding layer 19 for forming the surface of a toilet stool seat 35, a second molding layer 14 for forming the back thereof, and a sheet heater unit 1 using a resin sheet or film as a base material 3, which is disposed between the first molding layer 19 and the second molding layer 14, wherein gas is injected into the second molding layer to form the hollow interior, thereby eliminating the joint generated between the molding layers of the toilet stool seat 35.