To provide a tubular heating element which can accurately guide a heating element and can accurately distribute output even under a complicated condition.

A heating element consists of a peripheral face plate 2 which is bent into a tube shape and this peripheral face plate 2 has a storing channel 3 which is arbitrarily formed, especially formed in meandering shape and in the storing channel 3, an electric heating member 4 which is tubular and can be bent comprising a peripheral face, a heating conductive body insulated and arranged in the peripheral face and a filling material of an insulating material is inserted or pushed in. In this case, one or a plurality of connecting terminal parts 5 and 6 of the member 4 are projected in the axial line direction, if possible, from one of or both edges of the peripheral face plate 2 and one closing means is provided, if possible and the tubular peripheral face plate 2 can be restricted by this closing means or can be clamped on a body to be heated.