PROBLEM TO BE SOLVED: To provide a heat generating implement in which good emulsification between water and a percutaneously absorbable medicine which are contained in a heat generating part is achieved and the percutaneously absorbable medicine is uniformly dispersed in the heat generating part.SOLUTION: The heat generating implement has a heat generating part containing an oxidizable metal, a percutaneously absorbable medicine, a solubilizer of the medicine, a surfactant, and water. The solubilizer includes (A) a first solubilizer composed of one or more oils which are liquid at 25°C selected from the group consisting of hydrocarbon oil, ester oil, a monohydric alcohol, fatty acid, silicone oil, glyceride, and vegetable oil, and (B) a second solubilizer composed of a polyhydric alcohol.COPYRIGHT: (C)2011,JPO&INPIT【課題】発熱部に含まれる水と経皮吸収性薬剤との良好な乳化が達成され、経皮吸収性薬剤が発熱部中に均一に分散した発熱具を提供すること。【解決手段】 被酸化性金属、経皮吸収性薬剤、該薬剤の溶解剤、界面活性剤及び水を含有する発熱部を有する発熱具であって、前記溶解剤が、A)炭化水素油、エステル油、一価のアルコール、脂肪酸、シリコーン油、グリセライド及び植物油よりなる群から選ばれる1種又は2種以上の25℃で液状の油剤からなる第1の溶解剤、及びB)多価アルコールからなる第2の溶解剤を含有する発熱具。【選択図】図1