heating element comprises a conductive polymer material. Polymer loaded with conducting fi llers such as carbon-based materials and metal fi bers have been extensively investigated owing to their lightweight and good processability. [1][2][3][4] They are ideal for many smart applications, such as patternable microheaters, temperature sensors, thermoelectric devices, water heaters, and fl exible deicing units. [5][6][7] However, up to now low values of dielectric strength, dimensional stability, thermal insulation, electrical power density, and maximum operating temperature have limited their applications in fl exible heater manufacturing. [ 8,9 ] So far, metal-based microheaters on fl exible foils are the dominant approach in the fi eld. The substitution of conventional microheaters with polymer-based microheaters can expand their applications to extreme environments or for cases, where space and weight allowances are limited. Several approaches related to their formulation and processing have been proposed to overcome the limitations of purely polymer-based solutions. Nanosized particles have received great attention due to their electrical cycle stability and their potential in processing thin fi lms with uniform morphology. In this case, a number of new problems, such as signifi cant particle agglomeration, high interface fraction, and porosity in polymer matrices need to be resolved during nanocomposite production. Probably, the most important issue is the fi ller distribution within the matrix, which depends strongly on the right combination of processing conditions (pressure, temperature, humidity, mixing, etc.), formulation (fi ller content, properties of the matrix), and particle-matrix interactions. [ 10 ] Controlling the impact of all these parameters allows to fi nd the right balance between dispersion and aggregation phenomena in order to prevent either the formation of microagglomerates or of conductive pathway breakage. Generally, it is preferable to decrease the fi ller content value at which the composite becomes conductive (percolation threshold). This is generally achieved by partial segregation of the fi ller or by using conductive nanometric fi llers with high aspect ratio. Among these, nanocarbon materials such as carbon nanotubes (CNTs), graphene, and carbon nanofi bers are used to obtain highly conductive polymer composites with a very low Flexible poly(amide-imide)-carbon black (PAI-CB) composite fi lms, to be applied as high performance microheater foil, have been prepared with a solution/casting technique. The CB dispersion has been carefully controlled in order to improve the thermal and electrical properties of the resulting composites. Morphology and structure of the PAI-CB composite fi lms have been characterized by optical microscopy, atomic force microscopy and FTIR spectroscopy. The effect of the CB dispersion and its interaction with the polymer chains on the thermal and mechanical properties of the composite fi lms have been investigated by using differential scanning calorimetr...