The invention provides a steel sheet and a method of manufacturing a steel sheet to protect the incline of a coat layer, and specifically provides a method of manufacturing an electrically heated steel sheet to protect the incline of a coating layer and a steel sheet manufactured by the method. The steel sheet may include an Al-based coating layer including an aluminum-iron intermetallic compoundthrough heat treatment before electrically heating the steel sheet during a hot forming process such that the incline of the coating layer in the electrical heating can be prevented. In particular, the method may include: heat-treating a steel sheet; electrical heating the heat-treated steel sheet; pressing and forming the heated steel sheet; and cooling the formed steel sheet.