PROBLEM TO BE SOLVED: To provide a warming implement which includes a heat generating part having excellent adhesion to the body and which has excellent wearing feeling, hardly causes stuffiness in a worn state, and stably generates heat.SOLUTION: A warming implement 10 comprises a cylindrical body having a height direction Y and a circumferential direction X and opened upper and lower ends. One nearly half face 10A in the cylindrical body, extending in the height direction Y is a heat generating part 20, and the other nearly half face 10B is a stretching part 30. The stretching part 30 has an upper stretching sheet 34 and a lower stretching sheet 35 which extend in the circumferential direction X, and which are arranged separately at a distance in the height direction Y. The heat generating part 20 has stretchability lower than that of the stretching part 30, and has a heating element divided into at least two. The divided heating elements are located up and down in the height direction Y or located right and left in the circumferential direction X, with a linear separated part 40 extending in the circumferential direction X or the height direction Y interposed between them.
