The invention relates to a conductive heating material. The material comprises a substrate and a conductive heating layer evenly adhered to the substrate, wherein the conductive heating layer is made from a conductive heating coating material; the conductive heating coating material comprises a conductive heating base material and a bonding agent; the conductive heating base material is selected from natural graphite, artificial graphite and conductive carbon black; the bonding agent is selected from acrylic resin, epoxy resin, polyurethane resin, glutin, carboxymethyl cellulose, polyvinyl alcohol, and the like; and the substrate can adopt paper in a plurality of practical implementation modes. The conductive heating material can be used to make the conductive heating floor; the surface temperature of the floor can reach 15 to 70 DEG C within 5 minutes after the floor is energized with 220V voltage; moreover, the floor can maintain stable temperature for a long time. Therefore, the conductive heating floor can be used to replace the prior ground heating system and has low cost, reliable operation, energy saving, environmental protection and convenient maintenance and replacement.