A heater for a hand held appliance, the heater comprising a first layer, a second layer and a separator for separating the first and second layers of the heater wherein the separator is a tube. The first layer and/or second layer may be a wire element. The first layer may extend at least partially around and/or partially along the tube. The tube may comprise spacers extending along the tube and radially away from the tube for supporting the first layer. An outer tube may be provided wherein the outer tube extends at least around and along the first layer. The outer tube may extend around and along the tube. An inner support structure for supporting the second layer may be provided. The inner support structure may comprise an inner tube or support wings and the second layer may extend at least partially around the inner tube or support wings.