A seat heater (1A) is provided with a base material (10). The base material is provided with a first U-shaped part (20) and a second U-shaped part (30) provided on the inside of the first U-shaped part. The first U-shaped part is provided with a pair of first extension parts (21a, 21b), and the second U-shaped part is provided with a pair of second extension parts (31a, 31b) extending parallel to the first extension parts. First zigzag sections (22a, 22b) of the first extension sections are provided with: first convex sections (221a, 221b) that protrude toward the outside of the seat heater (1) in plan view; and second convex parts (222a, 222b) that protrude toward the inside of the seat heater (1) in a plan view, the second curved parts (32a, 32b) of the first extension parts being provided with: third convex parts (321a, 321b) that protrude toward the outside in a plan view; and fourth protrusions (322a, 322b) that protrude inward in a plan view.