PURPOSE: To reduce the consumed amount of Au and to permit soldering of the wiring end portions by a method wherein only the electrodes in contact with the resistance layer are formed of Au (alloy), and the wiring formed through non- electrolytic plating and etching is replaced by Ni or Cu.

CONSTITUTION: A glaze layer 2 with width of ca. 5W10mm is formed on the surface of a substrate 1 made of ceramics, etc., and an Au (alloy) paste is printed to form electrodes 3. Then, a resistance layer 4 serving as a heating member is formed on the surface of the glaze layer 2 over the electrodes 3. The surface of the resistance layer 4 is covered with a protective film 5 leaving an end portion 3A of each electrode 3. All the wiring intended region in the remaining area is coated with Ni or Cu in thickness of 2W3μ through a non-electrolytic plating method. At the time of plating, the surface of the end portion 3A must be coated with Ni or Cu. This Ni or Cu layer is etched with a photoetching method to form a wiring 6.