"Where the second layer has a ratio Lmax/Lmin of the thickest portion (Lmax) at corner portions of the cells to the thinnest portion (Lmin) at flat portions of the cells in a range of 1 to 10, and the second layer has a thickness of10 to 500 .mu.m.As the heat resisting inorganic material, ceramic materials such as alumina, titania, zirconia, etc. may be listed.According to the above aspect of this" . . . .