PURPOSE: To circulate warm water in a panel heater and to heat a room and dry towels by forming a recess on a front surface of a panel, assembling the heater in a lower part of the recess, and arranging a plurality of towel racks in an upper space of the heater.

CONSTITUTION: A radiation heating type towel drying rack 3 is arranged at a sidewall 2 in a lavatory having at least one washbasin 1. The rack 3 comprises a recess 5 formed on a front surface of a panel 4, a warm water type panel heater 6 assembled in a lower part of the recess 5, and a plurality of towel racks 7 arranged in an upper surface of the heater 6. The warm water which is externally supplied is circulated in the heater 6 thereby to radiate its radiation heat to a front surface of the heater 6 to heat a lavatory and to dry towels hung on the rack 7 by part of the radiation heat and convection heat.