Exhaust gas heater for an exhaust system of an internal combustion engine, comprising: - a support with an outer circumferential area arranged radially on the outside in relation to a heater longitudinal axis (A) and with a central area and - a heating conductor carried at the support , wherein the heating conductor comprises a spirally wound heating section arranged on a first axial side of the support , wherein the central area is arranged axially offset in relation to the outer circumferential area in the direction of the first axial side of the support such that a radially outer end section of the heating section , which is located in the area of the outer circumferential area of the support , and a radially inner end section of the heating section , which is located in the area of the central area of the support , are arranged axially offset in relation to one another, characterized in that the support comprises a plurality of connection webs , which are arranged at circumferentially spaced locations from one another and connect the central area to the outer circumferential area , wherein flow openings are formed between connection webs located directly adjacent to one another in the circumferential direction. - a support with an outer circumferential area arranged radially on the outside in relation to a heater longitudinal axis (A) and with a central area and - a heating conductor carried at the support , wherein the heating conductor comprises a spirally wound heating section arranged on a first axial side of the support , wherein the central area is arranged axially offset in relation to the outer circumferential area in the direction of the first axial side of the support such that a radially outer end section of the heating section , which is located in the area of the outer circumferential area of the support , and a radially inner end section of the heating section , which is located in the area of the central area of the support , are arranged axially offset in relation to one another, characterized in that the support comprises a plurality of connection webs , which are arranged at circumferentially spaced locations from one another and connect the central area to the outer circumferential area , wherein flow openings are formed between connection webs located directly adjacent to one another in the circumferential direction. wherein the heating conductor comprises a spirally wound heating section arranged on a first axial side of the support , wherein the central area is arranged axially offset in relation to the outer circumferential area in the direction of the first axial side of the support such that a radially outer end section of the heating section , which is located in the area of the outer circumferential area of the support , and a radially inner end section of the heating section , which is located in the area of the central area of the support , are arranged axially offset in relation to one another, characterized in that the support comprises a plurality of connection webs , which are arranged at circumferentially spaced locations from one another and connect the central area to the outer circumferential area , wherein flow openings are formed between connection webs located directly adjacent to one another in the circumferential direction. <EOS>