Provided is a steering wheel having a heating element, wherein a surface of the heating element can be finished by directly transferring thereon a transfer film on which an aesthetic decoration pattern is printed. The heating element is an electrical conductive paste coated on a surface of a rim, and includes a plurality of heating lines that are electrically separated from each other, and a connection unit that electrically short-circuits the heating lines at both ends thereof, and power is supplied to the heating element through the connection unit.