The disclosure is directed to an exhaust gas heating unit for an exhaust gas system of an internal combustion engine. The exhaust gas heating unit includes at least one electrically conductive heating conductor element, wherein the at least one electrically conductive heating conductor element is configured from bent flat strip material. The exhaust gas system conducts exhaust gas defining an exhaust gas primary flow direction (H). The heating conductor element can have a plurality of broad sides arranged to be substantially parallel to the exhaust gas primary flow direction (H) and a plurality of end faces arranged substantially orthogonally to the exhaust gas primary flow direction (H).

Provided are metal foil matrices formed of corrugated metal foil with oblique angles. The metal foil matrices are capable of providing turbulent gas flow there through. The matrices may contain a catalytic coating. The matrices may be employed in a catalytic converter for treatment of exhaust gas emissions of an internal combustion engine.