PURPOSE: A heating sheet and a manufacturing method thereof are provided to achieve uniform heating effect by mixing and distributing pulp and two or more different lengths of carbon fiber. CONSTITUTION: A heating seat comprises carbon fiber(110) and pulp(120) which are combined and shaped into paper sheet, wherein carbon fiber of 3~ 5mm and carbon fiber of 5~10mm are mixed. A main electrode(130) and an auxiliary electrode(140) are attached in order to apply power.
