A heating implement comprising: a sheet-shaped main body sheet comprising an exothermic element; and a projection part sheet provided on a surface on one side of the main body sheet, wherein the projection part sheet comprises a projection part projecting away from the main body sheet toward the one side, the projection part has air permeability, the projection part sheet includes a nonwoven sheet, the nonwoven sheet includes fibers formed of a first resin material, and a binding part formed of a second resin material having a lower melting point than the first resin material and binding together the fibers, characterized in that, assuming that a magnitude of a load when the projection part is pressed at a speed of 3 mm/min in a direction opposite to a projecting direction of the projection part is set to a first axis, and an amount of crush of the projection part is set to a second axis, a profile of a relationship between the load and the amount of crush comprises: a first region in which the amount of crush increases as the load increases; and a second region located on a side in which a value of the amount of crush on the second axis is larger than a value of the amount of crush on the second axis in the first region and having a larger increase rate of the amount of crush associated with increase in the load than the first region, and in a direction of the second axis, a range of the second region is wider than a range of the first region, wherein the measurement is performed according to JIS K7181, as the projection part is pressed at the speed of 3 mm/min, a load is applied to the projection part in the direction opposite to the projecting direction of the projection part, and the magnitude of the load and the amount of crush of the projection part are measured, and a load cell having a capacity of 250 N is used for measuring the magnitude of the load. a sheet-shaped main body sheet comprising an exothermic element; and a projection part sheet provided on a surface on one side of the main body sheet, wherein the projection part sheet comprises a projection part projecting away from the main body sheet toward the one side, the projection part has air permeability, the projection part sheet includes a nonwoven sheet, the nonwoven sheet includes fibers formed of a first resin material, and a binding part formed of a second resin material having a lower melting point than the first resin material and binding together the fibers, characterized in that, assuming that a magnitude of a load when the projection part is pressed at a speed of 3 mm/min in a direction opposite to a projecting direction of the projection part is set to a first axis, and an amount of crush of the projection part is set to a second axis, a profile of a relationship between the load and the amount of crush comprises: a first region in which the amount of crush increases as the load increases; and a second region located on a side in which a value of the amount of crush on the second axis is larger than a value of the amount of crush on the second axis in the first region and having a larger increase rate of the amount of crush associated with increase in the load than the first region, and in a direction of the second axis, a range of the second region is wider than a range of the first region, wherein the measurement is performed according to JIS K7181, as the projection part is pressed at the speed of 3 mm/min, a load is applied to the projection part in the direction opposite to the projecting direction of the projection part, and the magnitude of the load and the amount of crush of the projection part are measured, and a load cell having a capacity of 250 N is used for measuring the magnitude of the load.