A process for manufacturing an exhaust system for an internal combustion engine includes the steps: a) providing at least one exhaust gas-carrying component (12, 18) for the exhaust system (10); b) applying a basic material layer (24, 26) to at least one area of a surface of at least one of the exhaust gas-carrying components (12, 16) in a high-temperature application process; and c) applying a catalytically active material layer (28, 30) to the basic material layer (24, 26) in a low-temperature application process.