The utility model relates to a heating structure of silica gel, which mainly comprises a first silica gel layer, a conductive layer arranged on the first silica gel layer, a second silica gel layer arranged on the side of the conductive layer which deviates from the first silica gel layer, at least a connecting cloth layer arranged on the side of the second silica gel layer which deviates from the conductive layer, at least a power supply terminal arranged on the side of the conductive layer, and at least one A waterproof element arranged on the power supply terminal.By the above structure, the first and second silicone rubber layers are used to cover the conductive layer, so as to make use of the water-proof, heat-resistant and insulation characteristics of the silicone rubber itself, to truly isolate the conductive layer inside, only use the external connection of the power supply terminal to power on, and freely cut the size and use the connection fabric layer to combine on the skin friendly elements, so as to provide a heating body with convenient manufacture and safe use.本新型為有關一種矽膠布之發熱結構,主要結構包括一第一矽膠層、一設於該第一矽膠層上之導電層、一設於該導電層背離該第一矽膠層一側之第二矽膠層、至少一設於該第二矽膠層背離該導電層一側之連接布料層、至少一設於該導電層一側之供電端子、及至少一設於該供電端子上之防水元件。藉上述結構,利用第一矽膠層及第二矽膠層包覆於導電層外,以利用矽膠本身防水、耐熱及絕緣的特性,確實將導電層隔離在內,僅利用供電端子對外連結通電,而自由裁切大小並利用連接布料層結合於親膚元件上,而提供一製造方便、使用安全的發熱體。