Disclosed a heater and a method for manufacturing the heater using a PCB process for providing a heater generating heat at a temperature that is proper to use by designing the heater having an accurate resistance using the PCB process on an insulated board. The inventive method comprises the steps of: forming a thin plate by coating substance that generates heat according to power supply on one side of an insulated board; forming a masking pattern on an upper side of the insulated board, the masking pattern forming circuit patterns designed to have a heating resistor designed to have a constant resistance, a the power supply terminal for supplying power to the heating resistor, a joining terminal of a sensor mount to which a sensor for measuring a heating temperature about a predetermined region of the heating resistor is mounted, and a sensor connecting terminal for causing the outside to read the temperature measured from the sensor, etching to erode the insulated board that is formed with the masking pattern and generate the heater having the circuit patterns; and forming a insulating protecting film for protecting the patterns that are formed on the upper side of the insulated board.