PROBLEM TO BE SOLVED: To provide a heating implement enabling obtaining desired heating characteristic in addition to a moisture retention effect.SOLUTION: A heating implement 100 includes: a heating part 121A containing oxidizable metal and water; and a first sheet 110A holding a water-soluble humectant, and positioned at a skin side at the time of use. In the heating implement 100, a mass ratio (water/water-soluble humectant) of the whole water of the heating implement 100 to the water-soluble humectant is 0.95-5. A moisture content in the first sheet 110A holding the water-soluble humectant is 200 g/mor less.