To provide a heating element that is used for a cooking unit such as a belt cooking unit, and demonstrates superior wear resistance when exposed to, for example, oil (containing salt) during cooking of foods.

A heating element 1 includes a heating body 11 for housing a heat transfer loop 12 inside and a housing 10 made of corrosion-resistance steel, and the housing 10 has a cooking side surface and a side surface extending from the cooking side surface. The heating body 11 is arranged inside the housing 10 to transfer heat from the heating body 11 to the housing 10. In another embodiment, a belt cooking unit includes the heating element 1. Furthermore, in another embodiment, a method for manufacturing the heating element 1 for a cooking unit includes a step of preparing the housing 10 made of corrosion-resistance steel that has the cooking side surface and the side surface extending from the cooking side surface, and a step of forming the heating body 11, in which the heat transfer loop 12 is embedded, inside the housing 10.