A smoking substitute system and device including a heater. The heater includes a heating element (223A) including a resistive heating track formed thereon. The heater further includes a tapered tip (223B) for penetrating a consumable engaged with the device. The heating element is formed from a heater material of a first thermal conductivity and the tapered tip is formed from a tip material of a second thermal conductivity. The second thermal conductivity is lower than the first thermal conductivity.