Assuming you are referring to a leather seat with heating elements built in:
The cost of repairing a heated car seat can range from $200 to over $1000. The main factor that will affect the price is whether or not the damage is extensive and if the entire seat needs to be replaced.
If only the heating element is damaged, then it should be a relatively quick and easy fix that will cost around $200. However, if the damage is more extensive, such as holes or tears in the leather, then it will be a much more expensive repair. In this case, it is likely that the entire seat will need to be replaced which can cost over $1000.