SEAT HEATER AND SEAT COVER WITH SAME

Seat heater (5) includes: base material (6); and heater wire (7) disposed on base material (6). Base material (6) has fold-back portion (8) projecting from edge (6a) of base material (6) where cutout portion (9) is formed. Heater wire (7) is disposed on fold-back portion (8). In a state where fold-back portion (8) is folded back toward base material (6) side, proximal portion (8b) of fold-back portion (8) is positioned inside edge (6a) of base material (6). With such a configuration, seat heater (5) whose temperature elevation performance is not deteriorated can be realized.