A resistance adjusting type heater has a honeycomb structure having a large number of passages, at least two electrodes to enable electrical heating of the honeycomb structure provided on the honeycomb structure, and a resistance adjusting means, a slit, provided between the electrodes. The thicknesses of passage walls at the portions of the honeycomb structure at which electricity flows at a very high density are increased with a conductive material to prevent the abnormal heat generation at the portions of the honeycomb structure.