A resistive heating element having high generation efficiency for far
infrared rays and a comparatively high specific resistance while
maintaining the strength required as a resistive heating element, is
obtained by shaping a mixture of graphite powder, boron nitride and
silicone rubber to a desired shape followed by firing by heating to
380.degree. C. in an oxidizing atmosphere and then further firing by
heating to 1100.degree. C. in a nitrogen atmosphere.
