A panel heater includes: a heater main part including a substrate and an electric heating layer; an intervening terminal part including a base layer and a patterned conductive layer; and an anisotropic conductive film for coupling the heater main part and the intervening terminal part to electrically connect the electric heating layer to the conductive layer. The conductive layer is formed in a comb-shaped pattern including a plurality of tooth portions arranged in line at intervals and a portion connecting the tooth portions in common, the tooth portions being connected to the electric heating layer via the anisotropic conductive film, the intervening terminal part has a conducting wire-connective portion for connecting a power supply conductive wire to the conductive layer, and the electric heating layer and the conductive layer are made physically contact with each other via the anisotropic conductive film only by the tooth portions.