A surface mount resistor heating apparatus includes a heater including two copper foil plates electrically connected to two electric wires, and at least two surface mount resistors electrically connected between the two copper foil plates. When a low voltage electric power is applied onto the heater, the heater produces a temperature by an impedance of the at least two surface mount resistors to achieve a heating purpose. Thus, the two copper foil plates can change and diffuse a spot-type temperature distribution of each of the at least two surface mount resistors into a planar-type temperature distribution to distribute the temperature evenly and smoothly so as to instantly reduce the higher temperature produced by the at least two surface mount resistors to a determined temperature that is comfortable to a user.