Abstract: The object of this invention is to provide a panel-type heating element having an excellent durability and high effectiveness in power saving. To attain this object, the present invention provides a panel-type heating element consisting of a base which a thin film containing zinc oxide and tin oxide can form a layer upon. The panel-type heating element is advantageously manufactured by a method comprising spraying a solution containing a zinc compound and a tin compound on a base. The solution then oxidizes by heating the base in a high temperature reaction chamber to form a thin film consisting of sediment containing zinc oxide and tin oxide on the surface of the base. As a result, the thin film gives the base excellent acid, water and chemical resistance, and heats quickly.

Abstract: The object of the present invention is to provide a panel-type heating element having an excellent durability and high effectiveness in electric power saving