NOVELTY - The heater (100A) has a cylindrical crucible (1) comprising a recessed portion for accommodating a melting target object (4). A high frequency coil (2) is arranged around the crucible, for energizing a heating element (3A) to melt the target object contained in the crucible. The heating element is arranged in a specific position, for regulating the melting start position of the target object.    USE - High frequency induction heater used in refinement of silicon for used in a solar cell.    ADVANTAGE - The rise in the temperature of the heater is suppressed and melting of target object is performed rapidly by using a simple arrangement.    DETAILED DESCRIPTION - The heater has a columnar-shaped heating element that is inserted into an upper opening formed in a crucible. A flange (3b) is formed on the upper end of the crucible, at a predefined height from the bottom face of the crucible. The heating element is formed in taper shape, such that diameter of the upper portion of the heating element is greater than the diameter of the lower portion of the heating element. Several slits are formed in the lower end of the heating element.    An INDEPENDENT CLAIM is included for manufacturing method of melt, which involves accommodating a melting target object such as silicon raw material containing boron, inside a crucible. The target object is melted, by energizing a heating element using a high frequency coil arranged around the crucible. The non-melted target object contained in the crucible is melted into molten metal, after removing the heating element from the crucible. The injection of flux and slag into the melting silicon is performed, and boron contained in the silicon is absorbed and discharged from the crucible. The injection of silicon raw material, melting of the silicon raw material, injection of flux and slag and discharging of slag are performed repeatedly.    DESCRIPTION OF DRAWING(S) - The drawing shows a sectional view of the high frequency induction heater.    Crucible (1)    High frequency coil (2)    Heating element (3A)    Flange (3b)    Target object (4)    High frequency induction heater (100A)