The application provides a heater, a preparation method of the heater and a smoking set. The heater is used for heating an
aerosol forming substrate, volatilizing at least one component in the
aerosol forming substrate and forming an
aerosol for a user to
smoke. The heater comprises a substrate and a
heating film. The
heating film is covered on the surface of the substrate. The material of the
heating film is one or more of iron, iron
alloy,
nickel,
nickel alloy,
chromium,
chromium alloy,
titanium,
titanium alloy, aluminum and aluminum alloy. The thickness of the heating film is 0.01-5 microns. The heating film can heat the aerosol forming substrate through the combination of
infrared radiation and
contact heat conduction, so that the heating film is electrified and generates heat to promote the
decomposition of the aerosol forming substrate. The heating film is prepared based on the overall inventive concept of preparing a thin
film structure of a
base metal or a
base metal alloy. The heating film can completely cover the substrate, the heating is uniform, the
infrared radiation emissivity can be reduced, and the heat loss can be reduced.