PROBLEM TO BE SOLVED: To provide a method of manufacturing a heating element having good heating characteristics by restraining the particles of an oxidizable metal from being oxidized by the water solution of an electrolyte during manufacturing as much as possible and maintaining the dispersibility of a heating composition and a method of manufacturing a heating element which permits the manufacturing process to be kept compact.SOLUTION: The method of manufacturing the heating element includes an electrolyte addition process for adding the water solution of an electrolyte containing an electrolyte to one side of a base material sheet, and a coating process for coating the side to which the water solution of the electrolyte is added in the base material sheet with a coating material containing not the electrolyte but the particles of the oxidizable metal.COPYRIGHT: (C)2012,JPO&INPIT【課題】製造中の被酸化性金属の粒子の電解質水溶液による酸化を極力抑え、発熱組成物の分散性を維持し、良好な発熱特性を有する発熱体の製造方法を提供すること。製造工程をコンパクトに抑えることができる発熱体の製造方法を提供すること。【解決手段】本発明の発熱体の製造方法は、基材シートの一面に電解質を含む電解質水溶液を添加する電解質添加工程、及び基材シートにおける電解質水溶液の添加面に、電解質を含まず被酸化性金属の粒子を含む塗料を塗工する塗工工程を備えている。【選択図】図2