The present invention relates to a heater for heating a gas, such that the heat transfer area is enlarged to allow instantaneous heating of an anesthetic gas or the like at a short distance, and a method of manufacturing the same. To this end, the present invention comprises: a body formed of an insulated non-conductor in a hollow cylindrical or polygonal column shape by forming a slit and a plurality of support portions； and a heating wire wound around the body so that a part thereof is exposed to a hollow portion inside the body by the slit formed on the body and the support portions. The slit is formed in a spiral shape on the body, the support portions are formed in a middle portion of the slit, and the heating wire is spirally wound around the body. In addition, a method of manufacturing a heater for heating a gas, according to the present invention, comprises: a plate preparing step of preparing a rectangular plate made of an insulator； a slit forming step of forming a plurality of slits so as to penetrate the plate member vertically while forming support portions； a bending shape-forming step of bending the plate member formed with the slit into a cylindrical or polygonal column shape to form a body； and a heating wire winding step of spirally winding a heating wire so that a part of the heating wire is exposed to the inside of the body by the slit and the support portions.La présente invention concerne un dispositif de chauffage pour chauffer un gaz, de telle sorte que la zone de transfert de chaleur est agrandie pour permettre un chauffage instantané d'un gaz anesthésique ou similaire à une courte distance, et son procédé de fabrication. À cet effet, la présente invention comprend : un corps constitué d'un non-conducteur isolé dans une forme de colonne cylindrique ou polygonale creuse en formant une fente et une pluralité de parties de support； et un fil chauffant enroulé autour du corps de telle sorte qu'une partie de celui-ci est exposée à une partie creu
