PROBLEM TO BE SOLVED: To provide a manufacturing method for a heating element which permits a heating element having good heating characteristics to be manufactured by making components in a coating material maintain good dispersibility and restraining an oxidizable metal powder from being oxidized in a manufacturing process and a water content of the heating layer of the heating element to be easily controlled.SOLUTION: The heating element 10 is made by providing a layer of a heating composition containing the particles of the oxidizable metal, an electrolyte and water in a base material sheet 1 made up of a fiber sheet containing the particles of a highly absorbent polymer and a fiber material. The manufacturing method therefor includes a coating process for coating one side of the base material sheet 1 with the coating material containing not the electrolyte but the particles of the oxidizable metal, and an electrolyte addition process for adding a water solution of the electrolyte containing the electrolyte and the water to the base material sheet 10A coated with the coating material.COPYRIGHT: (C)2012,JPO&INPIT【課題】塗料中の成分が良好な分散性を維持し、製造工程における被酸化性金属粉末の酸化を抑制して良好な発熱特性を有する発熱体を製造できるとともに、発熱体の発熱層の含水率をコントロールし易い発熱体の製造方法を提供すること。【解決手段】被酸化性金属の粒子、電解質及び水を含む発熱組成物の層が、高吸収性ポリマーの粒子及び繊維材料を含む繊維シートからなる基材シート1に設けられてなる発熱体10の製造方法であって、前記基材シート1の一面に、前記電解質を含まず前記被酸化性金属の粒子を含む塗料を塗工する塗工工程、及び前記塗料が塗工された前記基材シート10A’に、前記電解質及び前記水を含む電解質水溶液を添加する電解質添加工程を備える。【選択図】図2