A heat generating roller, fixing equipment and an image forming apparatus in which warm-up time is shortened while preventing excessive temperature rise and good fixing performance is realized by preventing offset. The heat generating roller is formed principally by laying a high permeability conductive layer and a nonmagnetic conductive layer in layer. When a voltage is applied from a power supply to an exciting coil and an alternating current flow, magnetic flux is generated around the exciting coil and a magnetic field is formed. Magnetic coupling of a system including the heat generating roller and the exciting coil is advantageous at a low temperature and heat generation of the heat generating roller is accelerated. When the Curie point is exceeded, skin depth increases and skin resistance decreases, which suppresses generation of Joules heat and reduces heat generation of the heat generating roller.