An exhaust gas heating unit for an exhaust system of an internal combustion engine includes a jacket heating conductor element (12) including a jacket (16) and with an electrical heating conductor (14), which extends in the jacket and is enclosed by insulating material (18). A heat transfer surface formation (20) is arranged on, and in heat transfer contact with, an outer side of the jacket. The heat transfer surface formation includes a heat transfer element with a meandering extent along the jacket heating conductor element with a plurality of heat transfer element sections (32), which pass over into one another in bent areas (30) and are arranged following one another in a longitudinal direction of the jacket heating conductor element. Each heat transfer element section in association with the jacket heating conductor element has a passage opening (34), through which the jacket heating conductor element passes.