In this paper, the failure mechanism of PTC heater were examined closely by failure analysis and based on it, accelerated life test were conducted. Finally, life distribution and acceleration model were established. The failure mechanism of PTC heater such as crack, increase of resistance due to heating were identified. Two acceleration factors such as temperature, humidity were chosen with two levels each and accelerated life test were done. Life distribution were identified as Weibull distribution with shape parameter 5.4 and Temperature-Humidity model was fitted as an acceleration model.