A heating element including a ceramic body and a heating wire. The ceramic main body includes an upper portion and a lower portion. The upper portion and the lower portion are integrally formed. A plurality of micro-pores for oil penetration are distributed in the upper portion and the lower portion. A shape of a periphery of the upper portion is matched with a shape of an interior of an atomizer for mounting the upper portion. A side of the upper portion is provided with a notch. The shape of the notch is matched with the shape of an air flowing tube of the atomizer. The lower portion extends downward from the side of the upper portion opposite to the notch. The heating wire is mounted to the ceramic main body, and the heating wire extends outward from the bottom of the lower portion.