Abstract: The invention pertains to flexible heating elements with carbon fiber resistive elements and can be used independently for heating greenhouses, domestic and industrial premises and as a component in other devices such as heaters. The invention also concerns a method of manufacturing the flexible heating elements in question. An electrical heater is a resistive element in the form of a bundle of carbon fibers; an insulating first layer made from a heat-conducting material in the form of a winding or braid, and a second layer made from polymer material; current supply elements each of which has three pairs of lobes. One of these pairs secures the end of the resistive element freed from the electrical insulation between the tip and a section of the first insulating layer; the second compresses the second electrically insulating layer; the third secures the insulating tube.