Permanent magnet eddy current heating is a heating form using wind energy. Because of its low requirement on wind quality, relatively simple device structure and high heating efficiency, it is an effective application of distributed energy. Taking the permanent magnetic eddy current heating device as the research object, the input torque of the heating device, which was deduced according to the principle of electromagnetic field, was compared with the input torque of the vertical axis wind turbine. A mathematical model of the relationship between the geometric parameters of different components inside the device was established, and the components of the permanent magnet eddy current heating device were determined, which provides a theoretical basis for the design of a more reasonable permanent magnet eddy current heating device structure.