Heat regenerating element and heat regenerating material using same

There is provided a novel heat regenerating element having an excellent heat regenerating property which can accumulate thermal energy and effectively radiate the accumulated thermal energy to various objects. The present invention further provides a heat regenerating material including the heat regenerating element. The heat regenerating element of the present invention includes: 100 parts by weight of a base component composed of 60 to 90 parts by weight of a hydrotalcite compound and a remnant including at least one of zinc oxide and electrically-conductive zinc oxide; and 0.5 to 1 parts by weight of at least one heat regeneration enhancing component selected from a group of zirconium oxide components and zirconium carbide components.