Abstract: An element, such as a floor element, for floor heating systems and the like, and a method of manufacturing such element. The element includes a sheet having at least one channel and a heat transfer layer which extends over one main surface of the sheet and on each side of respective channels, and forms an upwardly open recess that receives a heat transfer conductor and tightly embraces the conductor around half its circumference in the channel, with the upper side of the conductor being flush with or lower than the upper side of the sheet. The heat transfer layer is preferably made of thin, readily flexed foil that has a thickness of less than 200 &mgr;m.