The utility model particularly discloses to an intelligent heater utilizing superheat in steam extraction, which belongs to the field of heat supply unit application. The intelligent heater comprises an intelligent heater body, and a steam extracting heat supply pipeline and a steam extracting outlet pipe are arranged on the intelligent heater body. The intelligent heater is characterized in that the intelligent heater body is connected to a cool water diverting feeding inlet pipe and a hot water diverting feeding outlet pipe, a water feeding pipe arranged on the intelligent heater body is provided with an intelligent flow distributing valve, and the intelligent heater body and the intelligent flow distributing valve arranged on the water feeding pipe are connected in parallel. The intelligent heater is simple in structure, convenient to use, reasonable in design, flexible in application and capable of saving energy, reducing consumption, intelligently controlling water quantity which enters the heater, intelligently utilizing the superheat in the industrial steam extraction and meeting the adjustment requirements of the thermal and electric load.