PROBLEM TO BE SOLVED: To provide a heating implement quickly rising a temperature, generating a large steam amount, and easy to control to an optimal temperature.SOLUTION: A heating implement 100 includes: a steam generation body 10 obtained by laminating a heating layer 11 including an oxidizable metal, a carbon component, a water absorptive polymer and water, and a water absorptive sheet 102 carrying water； and a bag body 20 having air permeability at least in one part and storing the steam generation body 10. The heating implement 100 has a mass ratio of the water absorptive sheet 102 to the water absorptive polymer included in the heating layer 11 of 0.9-15.SELECTED DRAWING: Figure 3【課題】温度の立ち上がりが早く、発生する蒸気量が多く、かつ適温に制御しやすい温熱具を提供すること。【解決手段】本発明の温熱具１００は、被酸化性金属、炭素成分、吸水性ポリマー及び水を含有する発熱層１１と、水を担持する吸水性シート１０２と、が積層されてなる水蒸気発生体１０と、少なくとも一部に通気性を有し、水蒸気発生体１０を収容する袋体２０と、を備える温熱具１００であって、発熱層１１中に含まれる吸水性ポリマーに対する吸水性シート１０２の質量比が０．９以上１５以下である。【選択図】図３
