To provide a heating structure which can fix and hold carbon fibers of soft material, when encapsulated into a glass tube, in a shape suitable for generating heat to outside, and can be warmed up rapidly, and can effectively generate heat.

The heating structure comprises a plurality of projections 1, a supporting core member 3 having recesses 2 formed between the adjacent projections 1, 1 in the longitudinal direction, and the carbon fibers 4 fitted in the recesses 2 and wounded on the supporting core member 3. Between the adjacent recesses 2, 2, a gap area X is formed so that the carbon fibers 4 are non-contact with the supporting core member 3. The supporting core member 3 is formed in a shape in its cross section, in which a plurality of arms 5 are radially projecting from the center of gravity C. At the tip of the arm 5, the projections 1 or the recesses 2 is arranged, and the gap part X is formed of a groove part 6 between the arms 5, and the carbon fibers 4.