Disclosed a heater and a method for manufacturing the heater using a PCB process for providing a heater generating heat at a temperature that is proper to use by designing the heater having an accurate resistance using the PCB process on an insulated board. The inventive method comprises the steps of: forming a thin plate by coating substance that generates heat according to power supply on one side of an insulated board; forming a masking pattern on an upper side of the insulated board, the masking pattern forming circuit patterns designed to have a heating resistor designed to have a constant resistance, a the power supply terminal for supplying power to the heating resistor, a joining terminal of a sensor mount to which a sensor for measuring a heating temperature about a predetermined region of the heating resistor is mounted, and a sensor connecting terminal for causing the outside to read the temperature measured from the sensor; etching to erode the insulated board that is formed with the masking pattern and generate the heater having the circuit patterns; and forming a insulating protecting film for protecting the patterns that are formed on the upper side of the insulated board.