The invention provides a U-shaped heating element of a silicon tetrachloride hydrogenation furnace and a manufacturing process thereof. The U-shaped heating element of the silicon tetrachloride hydrogenation furnace consists of a green body, a matrix and a silicon carbide surface coating, wherein, the green body is prepared from 2D (two-dimensional) carbon fiber laminated fabric or quasi-3D (three-dimensional) carbon fiber needle felt with the weight not less than 50% of the total weight of the product; the matrix is composed of impregnated carbon and CVD-based (chemical vapor deposition) carbon, wherein, the content of the CVD-based carbon is not more than 30% of the total weight of the green body and the matrix; the material density of the heating element is higher than or equal to 1.3g/cm3; and the thickness of the silicon carbide surface coating is 10 to 100 mum. The U-shaped heating element of the silicon tetrachloride hydrogenation furnace has the advantages of high corrosion and erosion resistance, long service life and high reliability.