PURPOSE: To provide excellent durability and reliability and enhance workability and assembling property in a heating element used for various electric equipment.

CONSTITUTION: A heating element part 4 is formed by arranging a first foil heating element 7 and second foil heating element 8 consisting of foil resistor bands formed by pressing between respective layers of a first insulating material 5 and a second insulating material 6 in such a manner that the respective zigzag heating part patterns are not mutually superposed. Therefore, the conventional work for winding a heating wire on a mica is eliminated, and two kinds of heating elements can be worked from one plate material. Further, by handling the heating elements as one unit, workability and assembling property can be improved, and the distance between wires can be kept constant to prevent discontinuity of wire by contact.