The true nature of polyurethane elastomer as a coating on an exothermic core is the major presentable element in this plan. In other words, due to the low thermal conductivity coefficient of polyurethane elastomer, the rate of heat loss can be reduced by trapping heat in a closed exothermic space, and this is the main advantage of polyurethane elastomer (Thermoset & Thermoplast). In the past there were heaters made of silicone which were mainly used in industry. They had high power consumption and their final production was troublesome and, moreover, they were not suitable for health purposes. By using polyurethane elastomer (Thermoset & Thermoplast) as a polymer with high mechanical properties and the nature of molecular bonds which are resistant to limited heat stimuli, we can produce heating in the form of simple or compound plates with different thicknesses of polyurethane in an engineered core for controlling the heat with suitable and precise alignment by following pre-defined thicknesses in the production of polyurethane which can serve both industrial and health purposes. In addition, because of the unique properties of polyurethane elastomer in manufacturing components, it is possible to produce fully safe products in terms of preventing transfer of electricity from the inner core to the outer polyurethane coating.