Abstract: Disclosed are a heat exchange element obtained by forming a sheet material or honeycomb structure having a shape required for a heat exchange element from an organic filler-filled sheet made from an acid-resistant glass fiber, dipping the formed sheet material or honeycomb structure in a suspension of an inorganic filler, at least a part of which is composed of scaly particles, and fixing the inorganic filler applied by the dipping treatment to the sheet material or honeycomb structure by a binder, and a process for the preparation of this heat exchange element and a heat exchange apparatus comprising this heat exchange element. A high acid resistance and a high gas-intercepting property can be maintained even by using a thin and light sheet material.