To provide a transdermal absorption enhancing agent for a skin external preparation by providing a semisolid gel layer that binds a skin external preparation having a concentration gradient and raising the temperature through a stable heating element at the same time as putting on a skin To provide a heating dressing material structure.SOLUTION: The heat-generating dressing material structure 10 comprises a thin heating element 110 having a thickness of 5 mm or less and a semi-solid gel layer 120 containing a first surface and a second surface, and a first Surface is bonded to the thin heating element 110. Among these, the skin external preparation 125 is contained in the semi-solid gel layer 120, the skin external preparation 125 has a first concentration on the second surface of the semi-solid gel layer 120, and on the first surface of the semi-solid gel layer 120 A second concentration, and the first concentration is higher than the second concentration.(FIG.【課題】濃度勾配を有する皮膚外用剤を結合する半固体ゲル層を備え、肌にのせると同時に、安定な発熱体を介して温度を高めることにより、皮膚外用剤の経皮吸収効率を促進させる発熱ドレッシング材構造を提供する。【解決手段】発熱ドレッシング材構造10は、厚さが5mm以下の薄型発熱体110と、第1面と第2面とを含む半固体ゲル層120とを備え、半固体ゲル層120の第1面を薄型発熱体110と貼り合わせる。その中、半固体ゲル層120に皮膚外用剤125を含有し、皮膚外用剤125は、半固体ゲル層120の第2面に第1濃度を有し、半固体ゲル層120の第1面に第2濃度を有し、かつ第1濃度が第2濃度よりも高い。【選択図】図1