The steering heater 11 is provided on the surface of the skin material 23. The resistance value of the steering heater 11 is set to a level at which a heat quantity for heating the steering wheel 2 to a desired degree according to a voltage supplied from a power supply 32 which will be described later can be secured. The resistance value of the steering heater 11 is 1Ω or less, or the like, for example. When the resistance value of the steering heater 11 is set to 1Ω or less, for example, if the power supplied from the power supply 32 is about 13V, the heat quantity of the steering heater 11 is about 170 W and thus can appropriately heat the steering wheel 2.