The current drawn by the 100 W heater connected to a 240 V supply is approximately 0.42 A. The resistance of the heater is about 574.2 ohms. These calculations are based on Ohm's Law and the power formula for electrical circuits.
;
watts = amps * volts
100 W = A * 240
100/240 = A **= .417 Amperes **
V = I * R
240 = .417 * R
** R = 576 Ω** ;