An electrically heated catalyst, comprising: a heat generation element (3,7) that is electrically energized to generate heat; a case that receives said heat generation element (3,7) therein; an inner pipe that is arranged between said heat generation element (3, 7) and said case for insulating electricity; an inner mat that is arranged between said heat generation element and said inner pipe to insulate electricity and at the same time to support said heat generation element (3, 7), said inner mat being shorter in a direction of flow of an exhaust gas than said inner pipe; and an outer mat (63, 64) that is arranged between said inner pipe and said case to insulate electricity and at the same time to support said inner pipe, said outer mat (63, 64) being shorter in the direction of flow of the exhaust gas than said inner pipe; wherein said inner pipe comprises a tubular portion that is arranged in the surrounding of said heat generation element, and is formed in parallel to a central axis of said heat generation element (3, 7), and a downstream side inclination portion that is arranged at the downstream side of said tubular portion with an inside diameter thereof becoming smaller in a direction toward a downstream side; and a downstream side bent portion, being a boundary between said tubular portion and said downstream side inclination portion, is formed in the vicinity of a downstream side end portion of said outer mat, characterized in that said inner pipe is provided with an upstream side inclination portion that is arranged at the upstream side of said tubular portion, with an inside diameter thereof becoming smaller in a direction toward an upstream side; and an upstream side bent portion, being a boundary between said tubular portion and said upstream side inclination portion, is formed separately from an upstream side end portion of said outer mat, the electrically heated catalyst further comprises a heat transfer portion which serves to connect said inner pipe and said heat generation element (3, 7) with each other thereby to transfer heat therebetween, said heat transfer portion being composed of metal. a heat generation element (3,7) that is electrically energized to generate heat; a case that receives said heat generation element (3,7) therein; an inner pipe that is arranged between said heat generation element (3, 7) and said case for insulating electricity; an inner mat that is arranged between said heat generation element and said inner pipe to insulate electricity and at the same time to support said heat generation element (3, 7), said inner mat being shorter in a direction of flow of an exhaust gas than said inner pipe; and an outer mat (63, 64) that is arranged between said inner pipe and said case to insulate electricity and at the same time to support said inner pipe, said outer mat (63, 64) being shorter in the direction of flow of the exhaust gas than said inner pipe; wherein said inner pipe comprises a tubular portion that is arranged in the surrounding of said heat generation element, and is formed in parallel to a central axis of said heat generation element (3, 7), and a downstream side inclination portion that is arranged at the downstream side of said tubular portion with an inside diameter thereof becoming smaller in a direction toward a downstream side; and a downstream side bent portion, being a boundary between said tubular portion and said downstream side inclination portion, is formed in the vicinity of a downstream side end portion of said outer mat, said inner pipe is provided with an upstream side inclination portion that is arranged at the upstream side of said tubular portion, with an inside diameter thereof becoming smaller in a direction toward an upstream side; and an upstream side bent portion, being a boundary between said tubular portion and said upstream side inclination portion, is formed separately from an upstream side end portion of said outer mat, the electrically heated catalyst further comprises a heat transfer portion which serves to connect said inner pipe and said heat generation element (3, 7) with each other thereby to transfer heat therebetween, said heat transfer portion being composed of metal.