Carbon composites for flexible fiber heating element were examined to improve the electrical conductivity in this study. Carbon composites using carbon black, denka black, super-c, super-p with/without CNF or dispersant such as BCS03 and Sikament-nn were prepared. Carbon composite slurry was coated on plane film and yarns(cotton, polyester) and the performances of prepared heating materials were investigated by checking electrical surface resistance, adhesion strength. The plane heating element using carbon black under natural drying condition(25℃) had better physical properties such as surface resistance(185.3 Ohm/sq) and adhesion strength(above 90%) than those of other carbon composite heating elements. From these results, polyester heating element coated by carbon black showed better electrical line resistance(33.2 kOhm/cm) than cotton heating element. Then, it was found that polyester heating element coated by carbon black with CNF(3 wt%) and BCS03(1 wt%) appeared best properties(0.604 kOhm/cm).