A heating element includes a base material and a heater disposed on the base material, which can be deformed to accommodate a part of the heater. A steering wheel equipped with the heating element is free from surface protrusions caused by the heater. Employment of a linear heater reduces connections between the heater and power supply lines, and a high connecting reliability is obtained. The steering wheel includes the heating element and the power lines, and connections between the heating element and the power lines are disposed in the boss portion of the steering wheel. The steering wheel is further provided with a temperature detector, a temperature detector heater and a temperature controller, and the detector and the detector heater are disposed in the boss portion. Thus, a steering wheel with a good grip and a good appearance can be provided at a low cost.