PURPOSE: To obtain a compact vaporizing element by carrying a heating material having a predetermined value or more of specific resistance at the porous wall of a ceramic porous material having a predetermined value or more of specific resistance and a predetermined % or more of porosity.

CONSTITUTION: The vaporizing element is formed by carrying a heating material having a specific resistance of 20Ωcm or less in the pore 3 of a cylindrical ceramic porous material 2 made of a material having a specific resistance of l010Ωcm or more in the state covering the wall of the pore 3 to form a body 5. When the body 5 is manufactured, the material 2 made of a material having specific resistance of 1010Ωcm or more such as alumina or silica and having a porosity of 3% or more or preferably about 40% is previously manufactured. If the specific resistance of the material 2 is less than 1010Ωcm, the apparent specific resistance of the body 5 cannot fall within a predetermined range, and the insulation property of the outer periphery is lowered. If the specific resistance of the heating material exceeds 20Ωcm, the apparent specific resistance of the body 5 is increased to scarcely obtain the high heating quantity.