It is a sheet heating unit fabricated in 0.72mm thick by making the electrode of copper busbar on the edge of the product centered on the carbon compound heat-treated at the temperature of 140°C, and then by compressing several insulation materials (non- woven fabric + PE coating type) on the front and the back in a special sextuple structure to avoid contacting with air using the printing precision technology under 1μ. It is a new conceptual heating product which can produces the pleasant heat and far infrared rays throughout the sheet and can provide the health promotion effect just like old Ondolbang (Korean traditional floor heating system) if the electricity is supplied through the copper coated cables.