To provide a snow-thawing heater used as a structural body in common and its manufacturing method, which is excellent in external appearance and durability and also inexpensive in the manufacturing cost.

An infrared ray heating element 2 is embedded in the inside of a polymer concrete structural body 1 formed to have a tile-shaped or a pavement block-shaped form. Since polymer concrete can be hardened in a low temperature, the infrared ray heating element 2 is set in a mold and a polymer concrete is cast in the periphery to mold it. It is preferable that a polymer concrete in which a filler such as metallic powder or the like is contained to improve thermal conductivity is used.