The invention belongs to the field of application of heat supply units and particularly discloses an intelligent heater utilizing superheat degree of industrial extraction steam. The intelligent heater utilizing the overheat superheat degree of the industrial extraction steam comprises an intelligent heater provided with an extraction steam heat supply pipeline and an extraction steam outlet pipe, and the intelligent heater is characterized in that the intelligent heater is connected with a cold shunt water feedwater inlet pipe and a hot shunt feedwater outlet pipe, a water feeding pipe of the intelligent heater is provided with an intelligent flow distribution valve, and the intelligent heater is connected with the intelligent flow distribution valve on the water feeding pipe in parallel. The intelligent heater disclosed by the invention is simple in structure, convenient to use, reasonable in design, flexible to apply and favorable for energy saving and consumption reduction, and can be used for intelligently controlling water flow passing through the heater and the superheat degree of the industrial extraction steam so as to meet the requirement for thermoelectric load regulation.