PURPOSE: A heater for electric boiler having an improved heat-change structure and heating structure, and a method for the same are provided to prevent oxidation or degradation of a heater by blocking it from ambient air by firmly covering ceramic material onto a coil type heater. CONSTITUTION: A heater for electric boiler having an improved heat-change structure and heating structure comprises a heater body, and a heater body receiving unit. The heater body consists of a first flange part(110), a coil type heater(120), and a heater support unit(130). The first flange part fixes the heater body to an electric boiler or a hot-water tank. The heater body receiving unit comprises a plurality of water circulating pipes. The water circulating pipes are formed in parallel with the longitudinal direction of the heater body. The ceramic material of the liquid or the clay is spread on the surface of the coil heater. The ceramic material is sintered in the sintering furnace and bonded with the coil type heater.
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