<p>This invention relates to a material which heats and cooks foods from outside by absorbing microwaves of an electronic range and by generating heat. A conductive substance or a nonconductive compound containing transition metals of atomic number 21-29 is mixed in a base material having an Fe group oxide as a principal component. Since the material has a rapid heat generating speed, the temperature in heat-generation is high, and further the material is cheap; it is effective as a material generating heat by absorbing microwaves.</p>