Disclosed is an elastomer containing high FIR and a fabrication method therefor. The elastomer is mixed and made of a material formula that includes elastic material and far-infrared (FIR) material, wherein the elastic material is around 10-34.9wt% while the FIR takes around 65.1-90wt%. Therefore, the coverage of FIR powder contained in the carrier can be increased so as to improve the radiation intensity of the FIR.本發明揭露一種高含量遠紅外線彈性體及其製造方法,其係由一材料配方所混製而成,該材料配方包括彈性材料及遠紅外線材料,該彈性材料所佔重量百分比為10~34.9%,該遠紅外線材料佔65.1~90%重量百分比,俾使遠紅外線粉體於載體之含量比例達到較大化的覆蓋率,進而提升遠紅外線輻照度的強度。10‧‧‧遠紅外線彈性體30a、40a‧‧‧補強布