Abstract: An electrically resistive heating element for liquids and a method of fabricating same. The heating element comprises a substrate formed of an electrically insulating material or formed of an electrically conductive material provided with an electrically insulating coating, whereby in both cases the substrate presents an electrically non-conductive surface on at least one side. First and second laterally spaced contact areas are disposed over the electrically non-conductive surface and a thermally sprayed resistive oxide layer is applied to the electrically non-conductive surface and disposed over or under parts of the contact areas to enable an electric current to be passed through the resistive oxide layer via these first and second contact areas.