A heat generating roller which generates a heat when magnetic flux is applied from outside, which has high ability to control an amount of heat generation of itself and which has sufficient strength, including a main heating layer made of a material having a low electric resistivity, a heat controlling layer made of magnetic metal including at least nickel, a heat insulation layer having a low heat conductivity, and a stiff metal core, in order as above from outside, wherein the heat controlling layer is annealed, and the heat controlling layer and the heat insulation layer are bonded to each other.