A simulation method to estimate microstructure dependent material properties and their influence on performance for a honeycomb structured SiC heating element has been established. Electrical and thermal conductivities of a porous SiC sample were calculated by solving a current continuity equation. Then, the results were used as input parameters for a finite element analysis package to predict temperature distribution when the heating element was subjected to a DC bias. Based on the simulation results, a direction of material development for better heating efficiency was found. In addition, a modified metal electrode scheme to decelerate corrosion kinetics was proposed, by which the durability of the water heating system was greatly improved.