To provide a treating element for a massager providing a comfortable massage feeling by assimilating a feel of the treating element to a feed of a human finger when carrying out a massage by the massager.

At least an outer layer portion of the treating element of the massager is formed by a flexible and elastic gel material with penetration within a range of 30-100 or a flexible and elastic ethylene propylene rubber material with rubber hardness within a range of 0.5-10. The comfortable massage feeling as though a treated portion is massaged by fingers of a massagist is provided by flexible elastic deformation of the treating element in massaging of each part of the body.