Steering wheel including heating element

A steering wheel, comprising:

• a rim, and
• multiple heating elements coated on a surface of the rim, the multiple heating elements being heated by power supply, wherein each heating element comprises an electrically conductive paste and the multiple heating elements include:
• a first heating element which is coated in a longitudinal direction of the rim along an inner diameter portion of the rim by continuously connecting loops having the same shape;
• a second heating element which is coated in the longitudinal direction of the rim along an outer diameter portion of the rim by continuously connecting loops having the same shape, and
• a third heating element which is coated in the longitudinal direction of the rim by continuously connecting loops having the same shape between the first heating element and the second heating element,
• wherein the third heating element is spaced apart from the first heating element and the second heating element;
• and
• wherein a coating width or a thickness of the electrically conductive paste is adjusted such that electrical resistance of the first, the second and the third heating elements decreases away from the inner diameter portion of the rim toward the outer diameter portion of the rim in order of the first heating element, the third heating element, and the second heating element.