A steering wheel is provided with a heater element on the rim. The heater element is mounted at least on a part of a core of the rim, and a cladding layer formed from synthetic resin foam covers an outer circumference of the heater element. The heater element includes a cord-shaped heater and a base material. The base material includes an insulation sheet that is formed from synthetic resin foam and disposed to face towards the core and a permeable sheet that is formed from non-metal which allows permeation of the cladding layer. The insulation sheet and permeable sheet are bonded together and sandwich and support the cord-shaped heater there between.