It does not really burn much calories.. except in cases of hyperthyroid or anxiety, where the basal metabolism is high, it does burn a lot of calories.. but apart from tht, any process in body requires energy in the form of calories. sweating is also one of them.. so it does burn calories but it depends on the BMR of the person.funda of sauna n heaters is that they tend to do a water loss from the body.. its not calories... thus, after doing sauna u get wt loss immidiately n it returns to normal as the water is replenishd...sweating helps to maintain the internal body temperature and also in releasing toxins out of the body but not burning calories.