Abstract: Water is adhered to the bottom face of a non-woven fabric having a large number of pores, then a heat generating powder composition is sprayed onto the top face of this fabric to be held in place. Another non-woven fabric is then superposed on the top face of the first non-woven fabric and the two non-woven fabrics are compressed. Water or a solution of electrolytes in water is then sprayed on the fabrics. Thereby, a sheet shaped heat generating body can be provided which uses a heat generating composition which generates heat when contacting air, which prevents concentration of the heat generating composition in one direction, and which is thin, flexible and has good heat generating properties.