The invention relates to a heating element and a preparation method thereof and an electronic cigarette. The heating element includes a porous metal layer and a porous ceramic layer which are arrangedin a stacked mode, and the porous metal layer completely covers the porous ceramic layer. The heating element is not prone to cracking, delaminating or falling off, the service life is long, the atomizing effect is good, more smoke can be generated, and the smoke taste is good.