The utility model applies to the electric heater with the housing, electrical heating cable ending with the plug and equipped with the control system is characterized in that the housing (2) consists of four side walls (3) and top wall (4), and a heating system (5) is attached to the internal surface of at least three side walls (3) of the housing (2) the electric heater has the form of the heating cable, and the SPA heating system (7) is attached on the internal surface of the top wall (4) of the housing (2) or to the internal surface of one side wall (3) in the form of electrical heating cable ending with sections of cold cable in the cable box (8) mounted to the internal surface of one side wall (3) of the housing (2), while there is at least one-non through opening (9) on the external surface of the top wall (4) which contacting with SPA heating module (7) on the external surface of the side wall (3) contacting with heating SPA system (7).
