The present invention is a heat-resistant material comprising a Rh-based alloy, wherein the Rh-based alloy is a high heat-resistant and high strength alloy comprising a Rh-based alloy where Al and W as essential additive elements are added to Rh (0.2 to 15.0 mass % of Al, 15.0 to 45.0 mass % of W and Rh as the remainder), and a γ′ phase (Rh3 (Al, W)) having an L12 structure is dispersed as a strengthening phase in a matrix. The Rh-based alloy of the present invention can be further improved in workability and high temperature oxidation characteristics by optionally adding B, C, Mg, Ca, Y, La or misch metals, Ni, Co, Cr, Fe, Mo, Ti, Nb, Ta, V, Zr, Hf, Ir, Re, Pd, Pt or Ru as an additive element. The Rh-based alloy of the present invention is a heat-resistant material having excellent high-temperature-resistant characteristics and a good balance of factors such as weight.