To provide an exothermic agent that gives a sufficient exothermic effect even in a low-temperature environment such as cold climate areas, a heating agent employing the same, and a heating method.SOLUTION: A heating agent has a first exothermic agent at least having magnesium chloride and calcium oxide, a second exothermic agent at least having calcium oxide and powder aluminum, and an exothermic solution at least having sodium chloride solution and ethanol solution.SELECTED DRAWING: Figure 1

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