The present invention relates to a hot water mat comprising: a hot water storage unit with an outlet to discharge the hot water and with an inlet to recover the discharged hot water after transmitting the heat to the outside; a hot water guiding unit with one end and the other end respectively connected to the outlet and the inlet to guide the hot water flow discharged from the outlet towards the inlet; a pressure applying unit to provide the pressure of the hot water stored in the hot water storage unit to be discharged through the outlet; and a heat accumulation unit surrounding the hot water guiding unit to accumulate the heat provided by the hot water flowing in the hot water guiding unit, wherein the hot water guiding unit is manufactured by an extrusion process of a mixture including polyvinyl chloride (PVC), graphite and magnesium oxide (MgO). The present invention has an advantage in maximizing the conductivity and accumulation of heat provided by the hot water, and minimizing the power consumption by maximizing the heat efficiency.
