An exhaust system for an internal combustion engine includes an exhaust gas heater housing, an exhaust gas heater disposed in the exhaust gas heater housing and an exhaust gas treatment unit housing which, via an upstream end region, adjoins a downstream end region of the exhaust gas heater housing. At least one exhaust gas treatment unit is disposed in the exhaust gas treatment unit housing. At least one exhaust gas heater includes at least one connector element that, in the downstream direction toward the exhaust gas treatment unit housing, extends toward the exhaust gas heater and, in an exhaust gas primary flow direction, overlaps with the upstream end region of the exhaust gas treatment unit housing and/or with an exhaust gas treatment unit disposed in the upstream end region of the exhaust gas treatment unit housing.