Heating body, manufacturing method of heating body and electronic cigarette

The invention discloses a heating body, a manufacturing method of the heating body and an electronic cigarette. The heating element comprises an inner core, a first conducting layer, a second conducting layer and a first insulating layer, the first conducting layer comprises at least two heating circuits arranged at intervals in the axial direction of the inner core, and each heating circuit comprises a first connecting end, a second connecting end and a heating section connected between the first connecting end and the second connecting end. The first insulating layer is arranged between the second conducting layer and the heating section, the second conducting layer comprises at least two first electrodes and at least one second electrode, the at least two first electrodes are electrically connected with the first connecting ends of the at least two heating circuits respectively, and the at least one second electrode is electrically connected with the second connecting ends of the at least two heating circu