The present invention provides a heating element, including a transparent substrate, an adhesive agent layer provided on at least one side of the transparent substrate, a conductive heat emitting line provided on the adhesive agent layer, a coating film capsulating the conductive heat emitting line and an upper side of the adhesive agent layer not covered by the heat emitting line, a bus bar electrically connected to the conductive heat emitting line, and a power part connected to the bus bar, and a manufacturing method thereof.