The invention provides a liner and a liquid heating container. The liner comprises a body, a heat conduction plate and a heating part, wherein the body comprises a barrel body and a barrel bottom connected with the bottom of the barrel body; the heat conduction plate fits to the outer wall face of the barrel bottom, and the heat conduction coefficient of the heat conduction plate is greater than that of the barrel bottom; the heating part is ring-shaped and fits to the lower surface of the heat conduction plate, and the projection of the heating part is positioned in the heat conduction plate;the thickness of the heat conduction plate is greater than or equal to 2mm; and/or, a spacing between the outer periphery of the contact part of the heating part and the heat conduction plate and theouter periphery of the heat conduction plate is greater than or equal to 3mm. For the liner provided by the invention, by increasing the spacing between the outer periphery of the contact part of theheating part and the heat conduction plate and the outer periphery of the heat conduction plate, heat generated by the heating part becomes bidirectional heat conduction from unidirectional heat conduction, so that the local thermal power density is greatly reduced, and the noises caused by heating water are reduced; and/or, the heat conduction plate is thickened, so that the local thermal shockis prevented, heat is uniformly transmitted as far as possible, and further, the noises caused by heating water are reduced.