Abstract: Electric water heater heating device comprising a housing composed of an upper cover and a lower shell, a metal guide tube and a magnetic coil which are mounted in the housing. The metal guide tube is designed as a spiral shape and is divided into two groups each including two layers. The metal spiral guide tube of a lower layer continuously winds inward from periphery to center, and the metal spiral guide tube of an upper layer continuously winds outward from center to periphery. The two groups of the metal spiral guide tubes are respectively arranged above and under the magnetic coil for heating. In the heating device electromagnetic pulse waves, which are excited by the magnetic coil according to magnetic coil principle, are used to penetrate at high speed the metal spiral guide tubes arranged above and under the magnetic coil to cause the metal spiral guide tubes to generate high heat.