Abstract: An improved single heating element for a furnace, and method of designing the circuit is provided.In the method of design and constructing the heating element, the voltage level of the furnace is determined, the operating temperature of the furnace is determined and then the watt level output is selected. A resistance wire is selected and the watt-density of the wire is calculated as if it were to be connected in a single strand in series. If the calculation yields a value greater than the maximum safe watt density, the watt-density is recalculated as if the wire were connected as two wires in parallel, and this calculation is repeated with an additional wire in parallel as many times as necessary to provide a watt-density less than the maximum safe watt density and constructing a furnace heating element with said finally determined number of wires in parallel.