Question

which substance is used to make heating element

Answer 1

all the electrical heating appliances having a 'heating element' or 'heating coil' are made of high resistance wire like NICHROME WIRE which helps in converting most of electric energy into heat energy

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Answer 2

Nichrome: Most heating elements use nichrome 80/20 (80% nickel, 20%chromium) wire, ribbon, or strip. Nichrome 80/20 is an ideal material, because it has relatively high resistance and forms an adherent layer of chromium oxide when it is heated for the first time.