To provide a fixing belt and fixing roller having high durability to obviate the occurrence of a problem, such as correlation exfoliation, during long-term operation without impairing toner releasability, and a method for manufacturing the same.

The fixing belt 10 is formed in the form that a compatible layer 12 and an elastic layer 13 are successively laminated on the upper part of a base layer 11. The base layer 11 is composed of polyimide and the elastic layer 13 is composed of silicone rubber. The compatible layer 12 is composed of a composition in which the polyimide forming the base layer 11 and the silicone rubber forming the elastic layer 13 are dissolved and each other's molecules are entangled with each other. The base layer 11 and the elastic layer 13 are indirectly joined by the compatible layer 12 joining the base layer 11 and the elastic layer 13.