PURPOSE: To eliminate the degradation of heat conduction efficiency from a heating body to a heat sensitive recording body and the dispersion and the like in resistance values, by applying an abrasion resistance layer to the part other than the position where a heating resistance layer is to be arranged, before the heating resistance layer is applied to an insulating substrate.

CONSTITUTION: For example, a desired conductive pattern 2 is formed on an Al2O3 substrate 1 by the screen printing and the like of the conductor of Au, Ag-Pd, and the like. The abrasion resistance material 4 such as glass is formed at the part other than the heat resistance body part by a means such as screen printing. Then drying and burning are performed. Then the resistance body 3 such as RuO2 is formed in a gap space formed in the previous process by using a means such as the screen printing. At this time, it is recommended that the height of the abrasion resistance layer becomes the same as the height of the exposed central part of the heating resistance body.