Abstract: Using water-based polyurethane as a polymer matrix, adding carbon crystals and graphite as conductive fillers to prepare an electric heating film, the test and characterization of the electric heating film show that when the carbon crystal addition is 35%, the comprehensive performance of the carbon crystal heating film is the best; when the amount of graphite added is 35%, the overall performance of the graphite electric heating film is the best; when the total amount of conductive filler is 35%, the mass ratio of carbon crystal to graphite is 6:4, the scanning electron microscope is evenly dispersed and the volume resistance rate is 7 Ω·cm, which is easy to form and process. The conversion rate of electricheat radiation is the highest that reaching 68.9%.