A heating dressing material structure is provided, including a thin heating pad with a thickness smaller than 5 mm and a semi-solid gel layer having a first surface and a second surface. The first surface of the semi-solid gel layer is attached to the thin heating pad. In addition, the semi-solid gel layer comprises a skin external composition, which having a first concentration at the second surface of the semi-solid gel layer and a second concentration at the first surface of the semi-solid gel layer, and the first concentration is larger than the second concentration.本發明提供一種發熱敷材結構,其包含薄型發熱體,其厚度為小於5mm;以及半固體凝膠層,其包含第一面及第二面,半固體凝膠層之第一面與薄型發熱體貼合。其中,半固體凝膠層包含皮膚外用劑,皮膚外用劑於半固體凝膠層之第二面具有第一濃度,於半固體凝膠層之第一面具有第二濃度,且第一濃度大於第二濃度。10‧‧‧發熱敷材結構110‧‧‧薄型發熱體120‧‧‧半固體凝膠層125‧‧‧皮膚外用劑
